https://www.taxtmi.com/caselaws?id=435797 Non-consideration of additional documentary evidence relevant to the 90-day stay test, including passport material, vitiated the assessment and DRP directions because the assessee's objections were not examined on the full record. The endorsement of the adverse view without evaluating the fresh evidence amounted to a breach of natural justice. The matter was therefore restored to the DRP for fresh adjudication after considering the documentary evidence on record. en-us Wed, 16 Nov 2022 00:00:00 +0530 Tue, 28 Mar 2023 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435797 Non-consideration of additional documentary evidence relevant to the 90-day stay test, including passport material, vitiated the assessment and DRP directions because the assessee's objections were not examined on the full record. The endorsement of the adverse view without evaluating the fresh evidence amounted to a breach of natural justice. The matter was therefore restored to the DRP for fresh adjudication after considering the documentary evidence on record. Case-Laws Income Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435797