https://www.taxtmi.com/caselaws?id=470184 Admission of additional evidence was considered where the documents were relevant to determining the taxpayer's claims and the explanation for their earlier non-production was accepted. As the Revenue did not seriously oppose admission or fresh examination, the evidence was admitted. The claims and remaining contentions were remitted to the Assessing Officer for fresh adjudication after giving the taxpayer a reasonable opportunity of being heard. en-us Tue, 18 Mar 2025 00:00:00 +0530 Sat, 18 Jul 2026 20:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470184 Admission of additional evidence was considered where the documents were relevant to determining the taxpayer's claims and the explanation for their earlier non-production was accepted. As the Revenue did not seriously oppose admission or fresh examination, the evidence was admitted. The claims and remaining contentions were remitted to the Assessing Officer for fresh adjudication after giving the taxpayer a reasonable opportunity of being heard. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470184