https://www.taxtmi.com/caselaws?id=400038 Additional evidence in the form of a Land Revenue Officer's certificate was treated as material going to the root of the dispute on the nature and taxability of the land sold, including whether it was a capital asset. Because the document had not been available before the Assessing Officer or the first appellate authority, it was admitted and the matter was restored for fresh adjudication after giving the assessee a due and reasonable opportunity of hearing and consideration of the new material. Partial relief followed from the remand. en-us Tue, 06 Oct 2020 00:00:00 +0530 Mon, 26 Oct 2020 11:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400038 Additional evidence in the form of a Land Revenue Officer's certificate was treated as material going to the root of the dispute on the nature and taxability of the land sold, including whether it was a capital asset. Because the document had not been available before the Assessing Officer or the first appellate authority, it was admitted and the matter was restored for fresh adjudication after giving the assessee a due and reasonable opportunity of hearing and consideration of the new material. Partial relief followed from the remand. Case-Laws Income Tax Tue, 06 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400038