https://www.taxtmi.com/caselaws?id=469645 Additional evidence should be admitted where the assessee has furnished explanations and supporting documents on the source and year of disputed investments, particularly when the assessment record has already been sent for remand and part of the investment is accepted as not made in the relevant year. Refusal to consider such material without proper examination of the explanation and rejoinder is unjustified. The matter was therefore restored to the first appellate authority for fresh adjudication on merits after giving the assessee due opportunity of hearing. en-us Fri, 07 Mar 2025 00:00:00 +0530 Thu, 25 Jun 2026 18:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469645 Additional evidence should be admitted where the assessee has furnished explanations and supporting documents on the source and year of disputed investments, particularly when the assessment record has already been sent for remand and part of the investment is accepted as not made in the relevant year. Refusal to consider such material without proper examination of the explanation and rejoinder is unjustified. The matter was therefore restored to the first appellate authority for fresh adjudication on merits after giving the assessee due opportunity of hearing. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469645