https://www.taxtmi.com/caselaws?id=768428 Additional evidence was admitted under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 in a Black Money Act dispute where the earlier orders rested substantially on non-compliance and absence of supporting material. Because the assessee stated that relevant documents had since been obtained, and justice required a proper opportunity to place them on record, the matter was restored to the Commissioner for fresh adjudication. The Commissioner must reconsider the issue after examining the additional evidence and granting the assessee a reasonable opportunity of hearing. en-us Wed, 23 Oct 2024 00:00:00 +0530 Mon, 07 Apr 2025 19:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768428 Additional evidence was admitted under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 in a Black Money Act dispute where the earlier orders rested substantially on non-compliance and absence of supporting material. Because the assessee stated that relevant documents had since been obtained, and justice required a proper opportunity to place them on record, the matter was restored to the Commissioner for fresh adjudication. The Commissioner must reconsider the issue after examining the additional evidence and granting the assessee a reasonable opportunity of hearing. Case-Laws Income Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768428