https://www.taxtmi.com/caselaws?id=248350 The appeal by the Department challenging the deletion of an addition of income from undisclosed sources and the relief of disallowed commission expenses was partly allowed. The deletion of the income addition was upheld, supported by the appellant's evidence of freight receipts. However, the disallowance of expenses was reduced to 10% from 50%. The Court found that the admission of fresh evidence without following proper procedure violated natural justice principles, remitting the matter for a fresh decision by the Assessing Officer with the appellant's fair hearing ensured during the proceedings. en-us Fri, 23 May 2014 00:00:00 +0530 Tue, 10 Jun 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248350 The appeal by the Department challenging the deletion of an addition of income from undisclosed sources and the relief of disallowed commission expenses was partly allowed. The deletion of the income addition was upheld, supported by the appellant's evidence of freight receipts. However, the disallowance of expenses was reduced to 10% from 50%. The Court found that the admission of fresh evidence without following proper procedure violated natural justice principles, remitting the matter for a fresh decision by the Assessing Officer with the appellant's fair hearing ensured during the proceedings. Case-Laws Income Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248350