https://www.taxtmi.com/caselaws?id=472976 Additional evidence comprising purchase and sales records, bills, and supplier and customer confirmations was material to determining whether undisclosed bank deposits represented tobacco-trading turnover and to the resulting additions. Earlier non-production was linked to a challenge to appellate enhancement jurisdiction, while some confirmations became available later. Admission was necessary in the interests of justice because the material went to the root of the deposits' taxability. The deposit-taxability issues and consequential additions required fresh determination after adequate hearing before the Assessing Officer. en-us Fri, 08 Nov 2019 00:00:00 +0530 Fri, 30 Oct 2026 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472976 Additional evidence comprising purchase and sales records, bills, and supplier and customer confirmations was material to determining whether undisclosed bank deposits represented tobacco-trading turnover and to the resulting additions. Earlier non-production was linked to a challenge to appellate enhancement jurisdiction, while some confirmations became available later. Admission was necessary in the interests of justice because the material went to the root of the deposits' taxability. The deposit-taxability issues and consequential additions required fresh determination after adequate hearing before the Assessing Officer. Case-Laws Income Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472976