https://www.taxtmi.com/caselaws?id=248461 Additional evidence under Rule 29 was admitted because the documents had a direct bearing on the dispute and were necessary for a just determination. As the materials had not been examined by either the assessing authority or the first appellate authority, the Tribunal restored the matter for fresh adjudication with a reasonable opportunity of hearing and consideration of the new evidence. The section 68 addition relating to the alleged gift was therefore sent back for fresh decision on remand. en-us Wed, 28 May 2014 00:00:00 +0530 Fri, 13 Jun 2014 09:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248461 Additional evidence under Rule 29 was admitted because the documents had a direct bearing on the dispute and were necessary for a just determination. As the materials had not been examined by either the assessing authority or the first appellate authority, the Tribunal restored the matter for fresh adjudication with a reasonable opportunity of hearing and consideration of the new evidence. The section 68 addition relating to the alleged gift was therefore sent back for fresh decision on remand. Case-Laws Income Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248461