https://www.taxtmi.com/caselaws?id=290053 Rule 29 of the Income-tax (Appellate Tribunal) Rules permits admission of additional evidence where substantial cause is shown, and material relevant to an allegation of denial of effective opportunity may be accepted when it is not merely used to fill gaps in the record. On that basis, the disputed issues were restored to the Commissioner of Income Tax (Appeals) for fresh adjudication on merits after granting the assessee adequate opportunity and considering the additional evidence. The result was that the appeals were allowed for statistical purposes. en-us Fri, 17 Jan 2020 00:00:00 +0530 Sun, 06 Sep 2020 20:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290053 Rule 29 of the Income-tax (Appellate Tribunal) Rules permits admission of additional evidence where substantial cause is shown, and material relevant to an allegation of denial of effective opportunity may be accepted when it is not merely used to fill gaps in the record. On that basis, the disputed issues were restored to the Commissioner of Income Tax (Appeals) for fresh adjudication on merits after granting the assessee adequate opportunity and considering the additional evidence. The result was that the appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290053