https://www.taxtmi.com/caselaws?id=34998 The High Court upheld the Income-tax Appellate Tribunal's decision, emphasizing the necessity for the Assessing Officer to be given an opportunity when new evidence is introduced, as per rule 46A(3) of the Income-tax Rules. The Court dismissed the appeal, finding that the first appellate authority did not comply with procedural requirements for introducing additional evidence, affirming the Tribunal's order and concluding the legal proceedings in the matter. en-us Wed, 24 Jun 2009 00:00:00 +0530 Thu, 26 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34998 The High Court upheld the Income-tax Appellate Tribunal's decision, emphasizing the necessity for the Assessing Officer to be given an opportunity when new evidence is introduced, as per rule 46A(3) of the Income-tax Rules. The Court dismissed the appeal, finding that the first appellate authority did not comply with procedural requirements for introducing additional evidence, affirming the Tribunal's order and concluding the legal proceedings in the matter. Case-Laws Income Tax Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34998