https://www.taxtmi.com/caselaws?id=292774 The ITAT Delhi allowed the assessee's appeal for statistical purposes, remanding the case back to the CIT(A) for reconsideration. The issues involved confirmation of addition under section 68 of the Act and an addition under section 80C. The new evidence presented during the appeal process led to the decision to set aside the CIT(A)'s order and review the matter thoroughly. The judgment highlights the significance of a comprehensive assessment of all relevant materials in tax cases, emphasizing the importance of considering fresh evidence in the appeal process. en-us Mon, 01 Apr 2019 00:00:00 +0530 Fri, 08 Jan 2021 01:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292774 The ITAT Delhi allowed the assessee's appeal for statistical purposes, remanding the case back to the CIT(A) for reconsideration. The issues involved confirmation of addition under section 68 of the Act and an addition under section 80C. The new evidence presented during the appeal process led to the decision to set aside the CIT(A)'s order and review the matter thoroughly. The judgment highlights the significance of a comprehensive assessment of all relevant materials in tax cases, emphasizing the importance of considering fresh evidence in the appeal process. Case-Laws Income Tax Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292774