https://www.taxtmi.com/caselaws?id=37501 The High Court affirmed the decisions of the Appellate Assistant Commissioner (AAC) and the Appellate Tribunal in refusing to admit fresh evidence in an assessment case under section 144 of the Income Tax Act. The Court held that the appellant had sufficient opportunities to provide evidence earlier and that the rules governing the admission of additional evidence were correctly followed. The outcome favored the department, directing the assessee to pay costs of Rs. 200. en-us Mon, 23 Jul 1979 00:00:00 +0530 Tue, 30 Mar 2010 11:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37501 The High Court affirmed the decisions of the Appellate Assistant Commissioner (AAC) and the Appellate Tribunal in refusing to admit fresh evidence in an assessment case under section 144 of the Income Tax Act. The Court held that the appellant had sufficient opportunities to provide evidence earlier and that the rules governing the admission of additional evidence were correctly followed. The outcome favored the department, directing the assessee to pay costs of Rs. 200. Case-Laws Income Tax Mon, 23 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37501