https://www.taxtmi.com/caselaws?id=447719 The HC quashed the ITAT's order rejecting the misc. applications under Section 254(2) of the Income Tax Act, 1961, and remanded the case to the CIT(A) for denovo consideration. The court directed the CIT(A) to comply with Rule 46A procedures and to summon third parties if necessary, ensuring a fair hearing for both parties. The HC emphasized that the merits of the case were not assessed and dismissed one Income Tax Appeal as withdrawn, disposing of the petition. en-us Mon, 18 Dec 2023 00:00:00 +0530 Wed, 03 Jan 2024 08:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447719 The HC quashed the ITAT's order rejecting the misc. applications under Section 254(2) of the Income Tax Act, 1961, and remanded the case to the CIT(A) for denovo consideration. The court directed the CIT(A) to comply with Rule 46A procedures and to summon third parties if necessary, ensuring a fair hearing for both parties. The HC emphasized that the merits of the case were not assessed and dismissed one Income Tax Appeal as withdrawn, disposing of the petition. Case-Laws Income Tax Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447719