https://www.taxtmi.com/caselaws?id=311295 The HC quashed the ITAT's decision to remand the case to the CIT(A) without a proposal from the AO or Departmental Representative, noting that the tribunal should have considered available documents. The HC remitted the case back to the tribunal with instructions to independently assess the facts, consider existing records, and entertain applications under Rule 29 if needed. The tribunal must conduct a fresh hearing, ensuring a fair and unbiased decision. The appeals were disposed of with directions for a comprehensive review by the tribunal. en-us Thu, 03 Aug 2017 00:00:00 +0530 Tue, 19 Dec 2023 06:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311295 The HC quashed the ITAT's decision to remand the case to the CIT(A) without a proposal from the AO or Departmental Representative, noting that the tribunal should have considered available documents. The HC remitted the case back to the tribunal with instructions to independently assess the facts, consider existing records, and entertain applications under Rule 29 if needed. The tribunal must conduct a fresh hearing, ensuring a fair and unbiased decision. The appeals were disposed of with directions for a comprehensive review by the tribunal. Case-Laws Income Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311295