https://www.taxtmi.com/caselaws?id=770469 ITAT Mumbai set aside CIT(A)'s order that admitted additional evidence and granted relief to assessee regarding bogus purchases from hawala traders. The tribunal held that AO must be given fair opportunity to comment on additional evidence per Rule 46A of Income Tax Rules, 1962. Matter remanded to CIT(A) for fresh decision after providing reasonable hearing opportunities to both parties. Revenue's appeal allowed for statistical purposes. en-us Thu, 24 Apr 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770469 ITAT Mumbai set aside CIT(A)'s order that admitted additional evidence and granted relief to assessee regarding bogus purchases from hawala traders. The tribunal held that AO must be given fair opportunity to comment on additional evidence per Rule 46A of Income Tax Rules, 1962. Matter remanded to CIT(A) for fresh decision after providing reasonable hearing opportunities to both parties. Revenue's appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770469