https://www.taxtmi.com/caselaws?id=442926 The Tribunal set aside the CIT(A)'s decision, emphasizing the importance of admitting crucial additional evidence for a fair determination of the appellant's obligations under Section 195 of the Income Tax Act. The Tribunal found the CIT(A) violated principles of natural justice by not considering these vital documents. The case was remanded to the Assessing Officer for fresh adjudication, with directions to consider all evidence provided by the appellant and offer a reasonable opportunity for the appellant to address the issues. The appeal was allowed for statistical purposes. en-us Mon, 11 Sep 2023 00:00:00 +0530 Wed, 13 Sep 2023 09:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442926 The Tribunal set aside the CIT(A)'s decision, emphasizing the importance of admitting crucial additional evidence for a fair determination of the appellant's obligations under Section 195 of the Income Tax Act. The Tribunal found the CIT(A) violated principles of natural justice by not considering these vital documents. The case was remanded to the Assessing Officer for fresh adjudication, with directions to consider all evidence provided by the appellant and offer a reasonable opportunity for the appellant to address the issues. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442926