https://www.taxtmi.com/caselaws?id=17083 The dominant issue was whether the ITAT exceeded its appellate powers by relying on alleged fresh evidence contrary to r. 46A of the IT Rules, 1962 and rr. 29-30 of the ITAT Rules, 1963 while deleting additions for unexplained credits and low yield. The HC held that the ITAT decided on material already on record; the trade creditors were satisfactorily explained, justifying deletion of the addition. On yield, the Government certificate indicating an approximate 46% milling yield was on record and was not objected to by the Department; even otherwise, additional evidence is permissible if the Department is not prejudiced and is given an opportunity to rebut. Both questions were answered against the Revenue and the deletions were sustained. en-us Mon, 15 Sep 1997 00:00:00 +0530 Mon, 29 Dec 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17083 The dominant issue was whether the ITAT exceeded its appellate powers by relying on alleged fresh evidence contrary to r. 46A of the IT Rules, 1962 and rr. 29-30 of the ITAT Rules, 1963 while deleting additions for unexplained credits and low yield. The HC held that the ITAT decided on material already on record; the trade creditors were satisfactorily explained, justifying deletion of the addition. On yield, the Government certificate indicating an approximate 46% milling yield was on record and was not objected to by the Department; even otherwise, additional evidence is permissible if the Department is not prejudiced and is given an opportunity to rebut. Both questions were answered against the Revenue and the deletions were sustained. Case-Laws Income Tax Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17083