https://www.taxtmi.com/caselaws?id=404595 Additional evidence that goes to the root of the dispute may be admitted under Rule 29 when it is necessary for a fair decision, and where such material was not considered by the lower authorities, remand is the proper course. Revenue records and related documents bearing on the nature of the property transaction and source of investment were therefore admitted, and the matter was sent back for fresh adjudication after giving the assessee an opportunity of hearing. The existing findings were not sustained on the incomplete record. en-us Thu, 18 Feb 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404595 Additional evidence that goes to the root of the dispute may be admitted under Rule 29 when it is necessary for a fair decision, and where such material was not considered by the lower authorities, remand is the proper course. Revenue records and related documents bearing on the nature of the property transaction and source of investment were therefore admitted, and the matter was sent back for fresh adjudication after giving the assessee an opportunity of hearing. The existing findings were not sustained on the incomplete record. Case-Laws Income Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404595