https://www.taxtmi.com/caselaws?id=152070 The Tribunal, by a majority opinion, dismissed the assessee's miscellaneous applications, upholding the original order and confirming the addition of Rs. 9,49,000 representing the cash credits. The Tribunal found that its consideration of additional evidence was justified and did not amount to a mistake apparent from the record. The Judicial Member advocated for a rehearing to clarify the stands on the additional evidence, while the Accountant Member and Third Member supported the Tribunal's decision, emphasizing that the evidence was introduced by the assessee and not objected to by the Revenue. en-us Wed, 20 Oct 1993 00:00:00 +0530 Mon, 24 Jun 2013 13:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152070 The Tribunal, by a majority opinion, dismissed the assessee's miscellaneous applications, upholding the original order and confirming the addition of Rs. 9,49,000 representing the cash credits. The Tribunal found that its consideration of additional evidence was justified and did not amount to a mistake apparent from the record. The Judicial Member advocated for a rehearing to clarify the stands on the additional evidence, while the Accountant Member and Third Member supported the Tribunal's decision, emphasizing that the evidence was introduced by the assessee and not objected to by the Revenue. Case-Laws Income Tax Wed, 20 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152070