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2011 (2) TMI 421 - HC - Income TaxAddition - allowability of the additional evidence before the disposal of the appeal by the Tribunal and not after the disposal of the appeal by the Tribunal - the issue needs reconsideration by the Adjudicating Authority as regards the issue of taxable services under appropriate services and remand the matter back to the Adjudicating Authority to follow the principles of natural justice while coming to a conclusion - Since the Assessing Officer erroneously declined to consider the additional evidence gathered after the disposal of the appeal, the petitioner had no option but to move the Tribunal by way of miscellaneous application - Appeal is dismissed
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