https://www.taxtmi.com/caselaws?id=240864 Where relevant material was not placed before the Assessing Officer due to limited time and the assessee sought admission of additional evidence, the Tribunal held that a proper opportunity should be given to file supporting documents. It remitted the matter for de novo assessment after due hearing and consideration of the evidence on record. The substantive additions were not finally adjudicated and the dispute was sent back for fresh determination. en-us Wed, 13 Feb 2013 00:00:00 +0530 Fri, 13 Dec 2013 07:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240864 Where relevant material was not placed before the Assessing Officer due to limited time and the assessee sought admission of additional evidence, the Tribunal held that a proper opportunity should be given to file supporting documents. It remitted the matter for de novo assessment after due hearing and consideration of the evidence on record. The substantive additions were not finally adjudicated and the dispute was sent back for fresh determination. Case-Laws Income Tax Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240864