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2016 (8) TMI 1425 - AT - Income TaxAdmission of additional evidence by CIT- A in deleting addition - Not giving proper opportunity of verification to AO thus violating the provision of Rule 46A(3) of the Income Tax Rules, 1962 - Disallowance of interest expenses on OD facilities and Disallowance u/s 14A - HELD THAT:- Department should be given proper opportunity to take into consideration the additional evidences for verification. After hearing both sides, we in the interest of justice and equity remand the issues raised in the Ground No. 1 and 2 of the Revenue to the file of the ld. CIT(A) to decide afresh after giving adequate opportunity of being heard to both the parties. Hence, the appeal of the Revenue is allowed for statistical purposes.
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