https://www.taxtmi.com/caselaws?id=783057 The ITAT Dehradun partially allowed the assessee's appeal for statistical purposes in a matter involving additions under s.68 r.w.s. 115BBE on account of unexplained credits. Although the assessee had failed to furnish evidence before the AO and CIT(A), the ITAT, invoking Rule 29, admitted the additional evidence in the interest of natural justice, following jurisdictional HC precedent. The matter was remanded to the AO for de novo adjudication, directing the AO to consider the newly filed material and grant reasonable opportunity of hearing to the assessee. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783057 The ITAT Dehradun partially allowed the assessee's appeal for statistical purposes in a matter involving additions under s.68 r.w.s. 115BBE on account of unexplained credits. Although the assessee had failed to furnish evidence before the AO and CIT(A), the ITAT, invoking Rule 29, admitted the additional evidence in the interest of natural justice, following jurisdictional HC precedent. The matter was remanded to the AO for de novo adjudication, directing the AO to consider the newly filed material and grant reasonable opportunity of hearing to the assessee. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783057