https://www.taxtmi.com/caselaws?id=337436 The assessee's claim of denial of adequate opportunity to produce evidence failed because the record showed repeated opportunities before the appellate authority, including a final fixed-date hearing, which the assessee did not attend. In that setting, the objection under Rule 29 of the Income-tax Rules, 1962, that additional evidence had been improperly ignored, was not accepted. The appellate findings were treated as flowing from the assessee's own default, and the Delhi HC found no substantial question of law warranting interference under section 260A of the Income-tax Act, 1961. en-us Wed, 14 Dec 2016 00:00:00 +0530 Thu, 05 Jan 2017 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337436 The assessee's claim of denial of adequate opportunity to produce evidence failed because the record showed repeated opportunities before the appellate authority, including a final fixed-date hearing, which the assessee did not attend. In that setting, the objection under Rule 29 of the Income-tax Rules, 1962, that additional evidence had been improperly ignored, was not accepted. The appellate findings were treated as flowing from the assessee's own default, and the Delhi HC found no substantial question of law warranting interference under section 260A of the Income-tax Act, 1961. Case-Laws Income Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337436