Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 399 - HC - Income TaxProcedural violation of Rule 46A(2) and (3) - according to the tribunal the order of the Commissioner of Income Tax (Appeals) was flawed 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 be proper if the said impugned order of the tribunal is modified by directing that the entire matter be remanded to the CIT (Appeals) to decide the same complying with the procedural formalities under Rule 46A(2) and (3) within four months of communication of this order.
|