https://www.taxtmi.com/caselaws?id=56849 The Tribunal partially allowed the revenue's appeal, setting aside the Commissioner (Appeals)'s orders for fresh adjudication in all four issues concerning additions in the biri account, expenses on wrapper, label, and labelling, excessive claim of tobacco consumption, and cash credits. The Tribunal highlighted the necessity of complying with rule 46A, emphasizing the requirement to provide reasons for admitting new evidence and granting the assessing authority a fair opportunity to assess the evidence. The assessee's cross-objection was dismissed as infructuous. en-us Thu, 12 Jun 1986 00:00:00 +0530 Tue, 07 Dec 2010 10:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56849 The Tribunal partially allowed the revenue's appeal, setting aside the Commissioner (Appeals)'s orders for fresh adjudication in all four issues concerning additions in the biri account, expenses on wrapper, label, and labelling, excessive claim of tobacco consumption, and cash credits. The Tribunal highlighted the necessity of complying with rule 46A, emphasizing the requirement to provide reasons for admitting new evidence and granting the assessing authority a fair opportunity to assess the evidence. The assessee's cross-objection was dismissed as infructuous. Case-Laws Income Tax Thu, 12 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56849