Allowing the appeal of the revenue the Tribunal held that ; CIT(A) has decided the matter in favour of assessee considering the additional evidence without obtaining the remand report. The Matter restored and directed to issue the matter after obtaining the remand report . ( AY. 2009 10 , 2010-11)
ITO v. Dr. Arvind Goverdhan. (2018) 61 ITR 159 (Bang) (Trib) ITO v. Monica Goverdhan ( Mrs) (2018) 61 ITR 159 (Bang) (Trib) ITO v Margrift Goverdhan( Mrs) (2018) 61 ITR 159 (Bang) (Trib) ITO v. Anitha Goverdhn ( Mrs) (2018) 61 ITR 159 (Bang) (Trib)
S. 251 : Appeal – Commissioner (Appeals) – Powers -Additional evidence- Matter decided in favour of assessee considering the additional evidence , without obtaining the remand report – Matter restored and directed to issue the matter after obtaining the remand report . [ R. 46A ]