https://www.taxtmi.com/caselaws?id=768697 CHHATTISGARH HC allowed the application under Rule 29 of the ITAT Rules for admission of additional evidence, holding that ITAT erred in rejecting the application without recording the requisite finding that the documents were unnecessary for just disposal. The HC found the cash book and cash flow statement were vital to the limited scrutiny assessment under s.143(2) and that ITAT failed to apply the correct legal test; accordingly the ITAT order rejecting admission and the subsequent appellate order dated 5-12-2023 were set aside. en-us Mon, 03 Mar 2025 00:00:00 +0530 Mon, 08 Sep 2025 12:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768697 CHHATTISGARH HC allowed the application under Rule 29 of the ITAT Rules for admission of additional evidence, holding that ITAT erred in rejecting the application without recording the requisite finding that the documents were unnecessary for just disposal. The HC found the cash book and cash flow statement were vital to the limited scrutiny assessment under s.143(2) and that ITAT failed to apply the correct legal test; accordingly the ITAT order rejecting admission and the subsequent appellate order dated 5-12-2023 were set aside. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768697