https://www.taxtmi.com/caselaws?id=771285 The Tribunal addressed tax assessment issues involving cash payments and evidence admissibility. It held that the Assessing Officer's disallowance of purchases was premature, and the CIT(A) erred by not remanding the matter for fresh adjudication. The Tribunal emphasized procedural fairness, recommending the Assessing Officer review new evidence regarding DD payments from Bhutan banks to ensure a comprehensive and just assessment. en-us Thu, 01 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771285 The Tribunal addressed tax assessment issues involving cash payments and evidence admissibility. It held that the Assessing Officer's disallowance of purchases was premature, and the CIT(A) erred by not remanding the matter for fresh adjudication. The Tribunal emphasized procedural fairness, recommending the Assessing Officer review new evidence regarding DD payments from Bhutan banks to ensure a comprehensive and just assessment. Case-Laws Income Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771285