Commissioner Violates Rule 46A(3) by Not Requesting Remand Report; Natural Justice Principles Breached, Case Remanded.

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....There is breach of Rule 46A(3) of Income-tax Rules, 1962 as no remand report was called by learned CIT(A) from AO and principles of natural justice is also breached as the Revenue has not be granted opportunity of being heard. - matter remanded back - AT....