https://www.taxtmi.com/caselaws?id=313574 Additional evidence was admitted where its earlier non-production before the Assessing Officer was treated as a technical omission, as the representative's illness was not disputed and the material had a bearing on the assessment. In the absence of any finding by the lower authorities on its impact, the interest of justice required that the evidence be taken on record. The matter was then restored to the Assessing Officer for fresh assessment after considering the additional evidence and hearing the assessee. en-us Mon, 09 Apr 2012 00:00:00 +0530 Mon, 22 Apr 2024 18:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313574 Additional evidence was admitted where its earlier non-production before the Assessing Officer was treated as a technical omission, as the representative's illness was not disputed and the material had a bearing on the assessment. In the absence of any finding by the lower authorities on its impact, the interest of justice required that the evidence be taken on record. The matter was then restored to the Assessing Officer for fresh assessment after considering the additional evidence and hearing the assessee. Case-Laws Income Tax Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313574