https://www.taxtmi.com/caselaws?id=345796 Additional evidence was admitted because it went to the root of the dispute over alleged undisclosed e-trading income and had not been examined by the lower authorities. On that basis, the Tribunal found the existing assessment on the section 69 addition required reconsideration and restored the matter to the Assessing Officer for fresh adjudication after granting due opportunity of hearing. The dispute was therefore remanded for de novo examination, with no final determination on the merits of the addition. en-us Wed, 22 Mar 2017 00:00:00 +0530 Thu, 27 Jul 2017 08:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345796 Additional evidence was admitted because it went to the root of the dispute over alleged undisclosed e-trading income and had not been examined by the lower authorities. On that basis, the Tribunal found the existing assessment on the section 69 addition required reconsideration and restored the matter to the Assessing Officer for fresh adjudication after granting due opportunity of hearing. The dispute was therefore remanded for de novo examination, with no final determination on the merits of the addition. Case-Laws Income Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345796