TMI Blog2007 (1) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal was admitted for hearing on the following substantial questions of law "1. Whether, on the facts and circumstances of the case, the Tribunal was justified and correct in law in holding that the Commissioner of Income-tax (Appeals) did not violate the provisions of rule 46A of the Income-tax Rules, 1962, and in upholding the decision of the Commissioner of Income-tax (Appeals) in admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 1998-99 and during the course of hearing, the assessee made certain disclosures as provided under the law and brought in another ten numbers of bank accounts. The Assessing Officer, however, took the view that there are two other bank accounts-one in the name of Mr. P. Sangmong and the other in the name of M/s. Nagaland General Supply and Construction Agency, Dimapur. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal filed by the Revenue and hence, the present appeal. Section 250 of the Income-tax Act, provides for the procedure for hearing of appeal and it provides, inter alia, that during the course of hearing of the appeal, the appellate authority may make further inquiry as it deems fit and allow the appellant to take fresh grounds of appeals not raised by it. Rule 46A of the Income-tax Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate authority and adducing of additional evidence was allowed to do substantial justice in the matter and not to thwart the evidence at the initial stage so as not to prejudice either party. Mr. U. Bhuyan, learned counsel for the Revenue was fair enough to submit that although the Revenue failed to file objection before the appellate authority before the order was passed, the objection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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