https://www.taxtmi.com/caselaws?id=59703 The Tribunal upheld the CIT(A)'s decision to delete the addition made by the AO concerning freight receipts, agreeing that the assessee acted only on a commission basis and did not earn the freight receipts. The Tribunal found no violation of Rule 46A or principles of natural justice, as the CIT(A) acted within its powers under section 250(4) to call for additional evidence without needing to confront the AO. The revenue's appeals were dismissed, affirming the CIT(A)'s comprehensive examination and correct factual findings. en-us Tue, 27 Mar 2007 00:00:00 +0530 Mon, 29 Jan 2024 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59703 The Tribunal upheld the CIT(A)'s decision to delete the addition made by the AO concerning freight receipts, agreeing that the assessee acted only on a commission basis and did not earn the freight receipts. The Tribunal found no violation of Rule 46A or principles of natural justice, as the CIT(A) acted within its powers under section 250(4) to call for additional evidence without needing to confront the AO. The revenue's appeals were dismissed, affirming the CIT(A)'s comprehensive examination and correct factual findings. Case-Laws Income Tax Tue, 27 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59703