2007 (4) TMI 177

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....he assessee. On the last two dates of hearing, the assessee was represented by its Chief Engineer. 2. The Assessee has filed a reply dated 16^th October, 2006 wherein it is stated that the appeal may kindly be decided on merits and that the Assessee would abide by the decision of the Court. The reply has been filed by Sh. P.S.Gupta, one of the Directors of the Assessee-company and it is support....

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....Tax Appellate Tribunal was in error in holding that the Commissioner of Income Tax (Appeals) "was not under any statutory obligation to give any opportunity to the Assessing Officer with respect to such evidence or material having regard to the provisions of sub-rule (4) to rule 46A" after having called for evidence and material so as to enable herself to pass an order. 6. The principles of nat....