https://www.taxtmi.com/caselaws?id=780061 ITAT restored for de novo adjudication an addition under s.56(2)(vii) concerning the difference between stamp duty value and agreement price, after admitting additional evidence that had not been filed before the AO or CIT(A). The tribunal held that, since the assessee could not earlier furnish those details and they form part of the application for admission of new evidence, fairness and natural justice require remanding the matter to the AO to consider the newly filed particulars afresh. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780061 ITAT restored for de novo adjudication an addition under s.56(2)(vii) concerning the difference between stamp duty value and agreement price, after admitting additional evidence that had not been filed before the AO or CIT(A). The tribunal held that, since the assessee could not earlier furnish those details and they form part of the application for admission of new evidence, fairness and natural justice require remanding the matter to the AO to consider the newly filed particulars afresh. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780061