https://www.taxtmi.com/caselaws?id=278681 Additional evidence may be admitted under Rule 29 of the ITAT Rules, 1963 where the material is relevant to the dispute and necessary for proper adjudication. Applying that principle, the Tribunal admitted documents that had a bearing on the controversy and had not been duly considered. Because the assessment rested on rejection of books and estimation of income, and the admitted material required fresh examination, the matter was restored to the Assessing Officer for reconsideration. The assessment was set aside for fresh adjudication after granting the assessee reasonable opportunity of hearing, resulting in partial relief by way of remand. en-us Wed, 03 Jun 2015 00:00:00 +0530 Mon, 18 Feb 2019 06:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278681 Additional evidence may be admitted under Rule 29 of the ITAT Rules, 1963 where the material is relevant to the dispute and necessary for proper adjudication. Applying that principle, the Tribunal admitted documents that had a bearing on the controversy and had not been duly considered. Because the assessment rested on rejection of books and estimation of income, and the admitted material required fresh examination, the matter was restored to the Assessing Officer for reconsideration. The assessment was set aside for fresh adjudication after granting the assessee reasonable opportunity of hearing, resulting in partial relief by way of remand. Case-Laws Income Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278681