TMI Blog2020 (3) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeals/cross objections before the tribunal. The tribunal by its impugned order dated 31st May 2019 observed that there was procedural violation of Rule 46A(2) and (3) of the Income Tax Rules, 1962. To be more specific, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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