2020 (3) TMI 399

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lawed for not giving an opportunity to the assessing officer to deal with the additional evidence as provided in Rule 46A(3) - HELD THAT:- A proper order would have been to remand the matter to the Commissioner of Income Tax (Appeals) to rehear and re-determine the appeal complying with Rule 46A(2) and (3). This, in our opinion, gives rise to a substantial question of law. We think that it would b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... come Tax (Appeals) and preferred appeals/cross objections before the tribunal. The tribunal by its impugned order dated 31st May 2019 observed that there was procedural violation of Rule 46A(2) and (3) of the Income Tax Rules, 1962. To be more specific, according to the tribunal the order of the Commissioner of Income Tax (Appeals) was flawed for not giving an opportunity to the assessing office .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X