Court :
High Court of Bombay
Brief :
Section 251 of the Income-tax Act, 1961, read with rule 46A of the Income-tax Rules, 1962 - Commissioner (Appeals) - Powers of - Assessment year 1997-98 - Whether Commissioner (Appeals) has power to receive new/additional evidence for deciding issue in terms of rule 46A(4) if same is necessary for disposal of appeal on merits
Citation :
Commissioner of Income-tax-II, Nagpur
v.
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