https://www.taxtmi.com/caselaws?id=467188 Admissibility of additional evidence was allowed: the Tribunal admitted ledger and cash book entries under Rule 46A and remitted the matter to the Assessing Officer for factual verification because the AO had not had opportunity to verify those records. Concerning additions for outstanding debtors, the Tribunal found the correctness of the Section 68 type addition depended on factual enquiries into sales and subsequent payments; it did not sustain the addition and directed fresh examination by the AO. The Tribunal's relief is procedural-remand for verification, not final adjudication on tax liability. en-us Mon, 08 Jan 2018 00:00:00 +0530 Tue, 10 Mar 2026 08:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467188 Admissibility of additional evidence was allowed: the Tribunal admitted ledger and cash book entries under Rule 46A and remitted the matter to the Assessing Officer for factual verification because the AO had not had opportunity to verify those records. Concerning additions for outstanding debtors, the Tribunal found the correctness of the Section 68 type addition depended on factual enquiries into sales and subsequent payments; it did not sustain the addition and directed fresh examination by the AO. The Tribunal's relief is procedural-remand for verification, not final adjudication on tax liability. Case-Laws Income Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467188