https://www.taxtmi.com/caselaws?id=398924 Additional evidence may be admitted at the appellate stage where it goes to the root of the dispute and the Assessing Officer has not examined it earlier, particularly in an ex parte best judgment assessment. Here, evidence offered to explain cash deposits treated as unexplained was accepted because it required verification before a merits decision could be made. The Tribunal therefore protected the revenue's right to test the material and remitted the disputed additions to the Assessing Officer for verification and fresh consideration. en-us Thu, 13 Aug 2020 00:00:00 +0530 Mon, 28 Sep 2020 08:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398924 Additional evidence may be admitted at the appellate stage where it goes to the root of the dispute and the Assessing Officer has not examined it earlier, particularly in an ex parte best judgment assessment. Here, evidence offered to explain cash deposits treated as unexplained was accepted because it required verification before a merits decision could be made. The Tribunal therefore protected the revenue's right to test the material and remitted the disputed additions to the Assessing Officer for verification and fresh consideration. Case-Laws Income Tax Thu, 13 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398924