https://www.taxtmi.com/caselaws?id=244694 Admission of additional evidence was upheld where the appellate authority found that the assessee only received hearing notice on the hearing date, later produced documents, and the CIT(A) safeguarded Revenue interest by seeking a remand report and AO comments; admission therefore did not breach Rule 46A and was not interfered with. The appellate deletion of additions after reconciling personal cash book and loan documentation was affirmed as an appreciation of evidence, limiting one addition to Rs.10,45,000. The CIT(A)'s finding that sources of cash and property investment were satisfactorily explained led to confirmation of deletions; no substantial question of law recorded. en-us Mon, 17 Feb 2014 00:00:00 +0530 Thu, 05 Feb 2026 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244694 Admission of additional evidence was upheld where the appellate authority found that the assessee only received hearing notice on the hearing date, later produced documents, and the CIT(A) safeguarded Revenue interest by seeking a remand report and AO comments; admission therefore did not breach Rule 46A and was not interfered with. The appellate deletion of additions after reconciling personal cash book and loan documentation was affirmed as an appreciation of evidence, limiting one addition to Rs.10,45,000. The CIT(A)'s finding that sources of cash and property investment were satisfactorily explained led to confirmation of deletions; no substantial question of law recorded. Case-Laws Income Tax Mon, 17 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244694