https://www.taxtmi.com/highlights?id=105447 Additional evidence supporting guest-house expenditure and the applicable head of income cannot be rejected solely for want of a separate Rule 46A application without independent merits adjudication; the dispute was remitted for fresh de novo consideration after hearing. The challenge to the appellate order issued after the assessee's death failed because the record did not show notices to a deceased person or that the appellate authority had been informed of the death. Objections to penalty initiation were premature absent a penalty order. Interest under sections 234A and 234B was treated as automatic, compensatory and consequential, for examination while giving effect to the order. en-us Tue, 27 Oct 2026 14:25:15 +0530 Tue, 27 Oct 2026 14:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105447 Additional evidence supporting guest-house expenditure and the applicable head of income cannot be rejected solely for want of a separate Rule 46A application without independent merits adjudication; the dispute was remitted for fresh de novo consideration after hearing. The challenge to the appellate order issued after the assessee's death failed because the record did not show notices to a deceased person or that the appellate authority had been informed of the death. Objections to penalty initiation were premature absent a penalty order. Interest under sections 234A and 234B was treated as automatic, compensatory and consequential, for examination while giving effect to the order. Highlights Income Tax Tue, 27 Oct 2026 14:25:15 +0530 https://www.taxtmi.com/highlights?id=105447