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2009 (3) TMI 626 - AT - Income TaxAddition u/s 144 - best judgement assessment - admission of additional evidence by the commissioner (appeals) - Rule 46A - Held that - The application of the assessee made under rule 46A of IT Rules, however, was required to be disposed of first before he heard the appeal and decided the same on merits. Having not done that his order has to be set aside. - Accordingly setting aside the order of learned CIT(A), we direct him to first dispose of assessee's application made under rule 46A of IT Rules, 1962 by way of a reasoned order in terms of sub-rule (2) of rule 46A of IT Rules, 1962 and thereafter proceed to dispose of the appeal on merits
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