https://www.taxtmi.com/caselaws?id=301969 Additional evidence under Rule 29 of the ITAT Rules, 1963 was admitted because the documents were considered material to the dispute and necessary for proper examination of the issues. The Tribunal found that the evidence required verification at the Assessing Officer level and, in the interest of justice, set aside the disputed issues for fresh adjudication. The Assessing Officer was directed to reconsider the matter after giving the assessee adequate opportunity of hearing and deciding it in accordance with law. en-us Mon, 05 Sep 2016 00:00:00 +0530 Thu, 28 Apr 2022 21:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301969 Additional evidence under Rule 29 of the ITAT Rules, 1963 was admitted because the documents were considered material to the dispute and necessary for proper examination of the issues. The Tribunal found that the evidence required verification at the Assessing Officer level and, in the interest of justice, set aside the disputed issues for fresh adjudication. The Assessing Officer was directed to reconsider the matter after giving the assessee adequate opportunity of hearing and deciding it in accordance with law. Case-Laws Income Tax Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301969