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2024 (1) TMI 118 - BOMBAY HIGH COURTRectification u/s 254 - Violation of Rule 46A of the Rules - HELD THAT:- The position is the assessee had relied on certain documents before the CIT(A) whereas the CIT(A) did not follow the procedure prescribed under Rule 46A of the Rules and call for a remand report. In our view, instead of making the parties to go back and forth or devoting precious judicial time including in the appeals that have been filed by petitioner against the order dated 29th April 2022 passed by the ITAT, interest of justice would be meet if we remand the matter to the CIT(A) for denovo consideration. CIT(A) shall follow the procedure as prescribed under Rule 46A of the Rules and may also exercise all powers that he has under the Act to summon third parties to appear before him and record their statements. After hearing the parties, the CIT(A) may pass such orders, as he deems fit, in accordance with law. We hereby quash and set aside the order passed by the ITAT.
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