Held that the Commissioner (Appeals)has admitted the additional grounds in violation of Rule 46A(3). ie. without providing an opportunity to the Assessing Officer. Matter was remanded to the file of the CIT(A) for adjudication. (AY. 2007-08)
ACIT v. Fiat India Pvt Ltd (Now known as New Holland Fiat India Pvt Ltd)(2022) 217 TTJ 74 (Mum)(Trib)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional grounds admitted violation of Rule 46A(3)-Without providing an opportunity to the Assessing Officer-Matter remanded. [R. 46A(3)]