https://www.taxtmi.com/caselaws?id=29606 In the case concerning assessment proceedings for the assessment year 1969-70, the High Court held that the Tribunal should have given the assessee an opportunity to address the additional evidence presented by the revenue. The Court emphasized that justice required such an opportunity as the assessee did not have a chance to respond during the initial assessment proceedings. Therefore, the Tribunal's consideration of additional evidence without granting the assessee a chance to rebut it was deemed improper. The matter was remitted back to the Tribunal for fresh disposal, with the assessee allowed to explain or rebut the additional evidence, and the Tribunal given discretion to remand the matter for further evidence if necessary. en-us Wed, 17 Jun 1981 00:00:00 +0530 Mon, 15 Mar 2010 10:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29606 In the case concerning assessment proceedings for the assessment year 1969-70, the High Court held that the Tribunal should have given the assessee an opportunity to address the additional evidence presented by the revenue. The Court emphasized that justice required such an opportunity as the assessee did not have a chance to respond during the initial assessment proceedings. Therefore, the Tribunal's consideration of additional evidence without granting the assessee a chance to rebut it was deemed improper. The matter was remitted back to the Tribunal for fresh disposal, with the assessee allowed to explain or rebut the additional evidence, and the Tribunal given discretion to remand the matter for further evidence if necessary. Case-Laws Income Tax Wed, 17 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29606