https://www.taxtmi.com/caselaws?id=799838 Additional evidence omitted because of a former tax consultant's failure and an ex parte first-appellate order may be considered in the interest of justice. Cash-payment disallowance requires verification of whether each voucher records payment to one person exceeding the prescribed daily threshold or aggregates payments to multiple labourers that individually remain within the permissible limit. The Assessing Officer must examine the underlying payment particulars rather than treat the voucher total as conclusive. Fresh adjudication may follow after admitting the evidence, with all contentions remaining open. en-us Wed, 16 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799838 Additional evidence omitted because of a former tax consultant's failure and an ex parte first-appellate order may be considered in the interest of justice. Cash-payment disallowance requires verification of whether each voucher records payment to one person exceeding the prescribed daily threshold or aggregates payments to multiple labourers that individually remain within the permissible limit. The Assessing Officer must examine the underlying payment particulars rather than treat the voucher total as conclusive. Fresh adjudication may follow after admitting the evidence, with all contentions remaining open. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799838