https://www.taxtmi.com/caselaws?id=772688 Additional evidence may be admitted under Rule 29 of the Income-tax Appellate Tribunal Rules, 1963 where the assessee shows sufficient cause for not producing it earlier, and a technical objection should not defeat fair adjudication. On that basis, the text states that documents later received from banks were admitted because they had not been filed before the Assessing Officer for valid reasons. Since the Assessing Officer had not examined the newly admitted material, the assessment and DRP directions were set aside and the matter remanded for fresh consideration after hearing the assessee. en-us Thu, 29 May 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772688 Additional evidence may be admitted under Rule 29 of the Income-tax Appellate Tribunal Rules, 1963 where the assessee shows sufficient cause for not producing it earlier, and a technical objection should not defeat fair adjudication. On that basis, the text states that documents later received from banks were admitted because they had not been filed before the Assessing Officer for valid reasons. Since the Assessing Officer had not examined the newly admitted material, the assessment and DRP directions were set aside and the matter remanded for fresh consideration after hearing the assessee. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772688