https://www.taxtmi.com/caselaws?id=285537 The Tribunal allowed the assessee's appeal, deleting the additions under Section 68 and disallowances under Section 40A(3), while dismissing the revenue's appeal against the CIT(A)'s decision to admit additional evidence and grant relief. The Tribunal emphasized the importance of fair assessment and the necessity of considering additional evidence when the assessee is prevented by reasonable cause from providing it during the assessment proceedings. en-us Fri, 26 Aug 2011 00:00:00 +0530 Thu, 16 Jan 2020 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285537 The Tribunal allowed the assessee's appeal, deleting the additions under Section 68 and disallowances under Section 40A(3), while dismissing the revenue's appeal against the CIT(A)'s decision to admit additional evidence and grant relief. The Tribunal emphasized the importance of fair assessment and the necessity of considering additional evidence when the assessee is prevented by reasonable cause from providing it during the assessment proceedings. Case-Laws Income Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285537