Additional evidence on land's tax character admitted, with remand for fresh adjudication after considering the new revenue certificate.

Additional evidence in the form of a Land Revenue Officer's certificate was treated as material going to the root of the dispute on the nature and taxability of the land sold, including whether it was a capital asset. Because the document had not been available before the Assessing Officer or the first appellate authority, it was admitted and the matter was restored for fresh adjudication after giving the assessee a due and reasonable opportunity of hearing and consideration of the new material. Partial relief followed from the remand.

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Issues: Whether the assessee's additional evidence was admissible and, on its admission, whether the matter was liable to be remanded to the Assessing Officer for fresh decision.

Analysis: The additional evidence consisted of a certificate issued by the Land Revenue Officer, stated to be crucial for determining the nature and taxability of the land sold. The evidence was found to go to the root of the controversy and was considered relevant for deciding whether the land was a capital asset. As the document had not been available before the Assessing Officer or the first appellate authority, the matter was restored for fresh adjudication with due and reasonable opportunity of hearing to the assessee and consideration of the new material.

Conclusion: The additional evidence was admitted and the issue was remanded to the Assessing Officer for fresh adjudication; the assessee obtained partial relief.

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