https://www.taxtmi.com/caselaws?id=387089 Additional evidence concerning the nature and location of land was treated as material because it went to the root of the taxpayer's liability, including whether capital gains consequences arose. The evidence was admitted to enable determination of the correct tax liability, and no prejudice to either side was found. The matter was therefore remanded to the Assessing Officer for fresh adjudication of the assessee's contentions on the basis of the additional evidence and earlier directions. en-us Mon, 09 Sep 2019 00:00:00 +0530 Thu, 17 Oct 2019 07:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387089 Additional evidence concerning the nature and location of land was treated as material because it went to the root of the taxpayer's liability, including whether capital gains consequences arose. The evidence was admitted to enable determination of the correct tax liability, and no prejudice to either side was found. The matter was therefore remanded to the Assessing Officer for fresh adjudication of the assessee's contentions on the basis of the additional evidence and earlier directions. Case-Laws Income Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387089