https://www.taxtmi.com/caselaws?id=177927 The ITAT Mumbai allowed the appeal, canceling the addition of income made by the Assessing Officer under section 139(2) of the Act. The Tribunal criticized the CIT(A) for rejecting crucial additional evidence supporting the assessee's claim that the money did not belong to him. Emphasizing the importance of admitting such evidence for justice, the Tribunal found inconsistencies in the Assessing Officer's assessment and the assessee's past income history, ultimately ruling in favor of the assessee and overturning the assessment. en-us Fri, 10 Aug 2001 00:00:00 +0530 Fri, 22 Jan 2016 10:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177927 The ITAT Mumbai allowed the appeal, canceling the addition of income made by the Assessing Officer under section 139(2) of the Act. The Tribunal criticized the CIT(A) for rejecting crucial additional evidence supporting the assessee's claim that the money did not belong to him. Emphasizing the importance of admitting such evidence for justice, the Tribunal found inconsistencies in the Assessing Officer's assessment and the assessee's past income history, ultimately ruling in favor of the assessee and overturning the assessment. Case-Laws Income Tax Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177927