https://www.taxtmi.com/caselaws?id=314132 ITAT Raipur allowed the assessee's appeal for statistical purposes regarding addition under section 56(2)(viia). The CIT(A) had dismissed the assessee's appeal and made proper calculations for the addition. While ITAT found no infirmity in CIT(A)'s order and rejected claims of denial of natural justice, it restored the matter to CIT(A) for fresh adjudication to consider additional evidence that could not be submitted earlier before revenue authorities, ensuring interests of justice. en-us Thu, 07 Mar 2024 00:00:00 +0530 Sun, 19 May 2024 08:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314132 ITAT Raipur allowed the assessee's appeal for statistical purposes regarding addition under section 56(2)(viia). The CIT(A) had dismissed the assessee's appeal and made proper calculations for the addition. While ITAT found no infirmity in CIT(A)'s order and rejected claims of denial of natural justice, it restored the matter to CIT(A) for fresh adjudication to consider additional evidence that could not be submitted earlier before revenue authorities, ensuring interests of justice. Case-Laws Income Tax Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314132