https://www.taxtmi.com/caselaws?id=345970 An additional ground may be admitted in appellate proceedings when it is purely legal or computational and does not require fresh factual inquiry. Additional evidence may also be admitted where it directly bears on the disputed issue, arose after the impugned order, and the party shows sufficient cause for earlier non-production. Applying these principles, the appellate authority admitted both the additional ground and the additional evidence because they were relevant to the agricultural income dispute, and then remanded the matter to the Assessing Officer for fresh adjudication after giving proper hearing. en-us Tue, 11 Apr 2017 00:00:00 +0530 Tue, 01 Aug 2017 09:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345970 An additional ground may be admitted in appellate proceedings when it is purely legal or computational and does not require fresh factual inquiry. Additional evidence may also be admitted where it directly bears on the disputed issue, arose after the impugned order, and the party shows sufficient cause for earlier non-production. Applying these principles, the appellate authority admitted both the additional ground and the additional evidence because they were relevant to the agricultural income dispute, and then remanded the matter to the Assessing Officer for fresh adjudication after giving proper hearing. Case-Laws Income Tax Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345970