https://www.taxtmi.com/caselaws?id=768752 The HC set aside ITAT's rejection of an application for admission of additional evidence under Rule 29 of ITAT Rules. The court held that ITAT committed grave legal error by summarily rejecting the application solely because it wasn't filed before AO or CIT (Appeals), without considering whether the documents were required for just and proper disposal of the appeal. ITAT's appellate order was also set aside for this procedural error. en-us Mon, 07 Apr 2025 00:00:00 +0530 Sat, 12 Apr 2025 14:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768752 The HC set aside ITAT's rejection of an application for admission of additional evidence under Rule 29 of ITAT Rules. The court held that ITAT committed grave legal error by summarily rejecting the application solely because it wasn't filed before AO or CIT (Appeals), without considering whether the documents were required for just and proper disposal of the appeal. ITAT's appellate order was also set aside for this procedural error. Case-Laws Income Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768752