https://www.taxtmi.com/caselaws?id=457093 Additional evidence was admitted because the material was necessary for fair adjudication of the undisclosed commission income issue, which had not been examined on merits by the lower authorities. The matter was remitted to the Assessing Officer for fresh decision after giving the assessee an opportunity of hearing. The Revenue's challenge to relief granted by the first appellate authority did not survive because the assessment order itself had been quashed as unsustainable in law; those grounds were treated as academic and required no further adjudication. en-us Wed, 10 Aug 2022 00:00:00 +0530 Thu, 05 Sep 2024 21:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457093 Additional evidence was admitted because the material was necessary for fair adjudication of the undisclosed commission income issue, which had not been examined on merits by the lower authorities. The matter was remitted to the Assessing Officer for fresh decision after giving the assessee an opportunity of hearing. The Revenue's challenge to relief granted by the first appellate authority did not survive because the assessment order itself had been quashed as unsustainable in law; those grounds were treated as academic and required no further adjudication. Case-Laws Income Tax Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457093