https://www.taxtmi.com/caselaws?id=283919 An application for additional evidence under Rule 29 of the ITAT Rules was integral to the appeal and had to be decided before the Tribunal examined the merits. Disposing of the appeal without first ruling on that application was procedurally unsustainable. The proper course was to decide the Rule 29 request on merits and then hear the appeal. The order disposing of the appeal was set aside and the matter remitted to the Tribunal for fresh disposal in accordance with law. en-us Fri, 16 Oct 1998 00:00:00 +0530 Fri, 17 Oct 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283919 An application for additional evidence under Rule 29 of the ITAT Rules was integral to the appeal and had to be decided before the Tribunal examined the merits. Disposing of the appeal without first ruling on that application was procedurally unsustainable. The proper course was to decide the Rule 29 request on merits and then hear the appeal. The order disposing of the appeal was set aside and the matter remitted to the Tribunal for fresh disposal in accordance with law. Case-Laws Income Tax Fri, 16 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283919