https://www.taxtmi.com/caselaws?id=303749 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of procedural compliance and fair consideration of evidence in tax assessment proceedings. The reassessment was deemed valid, but the addition was deleted as the seized documents were unrelated to the assessee. The Tribunal highlighted the necessity of following natural justice principles and Income-tax Rules in admitting additional evidence, remanding the matter back for a fresh decision in compliance with Rule 46A. en-us Wed, 18 Jan 2017 00:00:00 +0530 Tue, 09 Aug 2022 20:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303749 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of procedural compliance and fair consideration of evidence in tax assessment proceedings. The reassessment was deemed valid, but the addition was deleted as the seized documents were unrelated to the assessee. The Tribunal highlighted the necessity of following natural justice principles and Income-tax Rules in admitting additional evidence, remanding the matter back for a fresh decision in compliance with Rule 46A. Case-Laws Income Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303749