https://www.taxtmi.com/caselaws?id=334575 The Tribunal admitted additional evidence and an additional ground where the assessee showed that the disputed documents and surrounding property facts went to the root of the section 50C capital gains dispute. It found that earlier representation was inadequate and that the material was relevant to the core valuation issue. The entire matter was therefore restored to the Assessing Officer for fresh consideration after giving the assessee an effective opportunity to present its case. The appeal was allowed for statistical purposes. en-us Thu, 08 Sep 2016 00:00:00 +0530 Wed, 16 Nov 2016 17:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334575 The Tribunal admitted additional evidence and an additional ground where the assessee showed that the disputed documents and surrounding property facts went to the root of the section 50C capital gains dispute. It found that earlier representation was inadequate and that the material was relevant to the core valuation issue. The entire matter was therefore restored to the Assessing Officer for fresh consideration after giving the assessee an effective opportunity to present its case. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334575