Tribunal held that the assessee had filed the additional evidence with respect to the addition of Rs. 26,59,255, and consideration thereof by the Assessing Officer was essential. Accordingly, the additional evidence filed by the assessee was to be admitted, and the issue was remitted to the Assessing Officer for fresh adjudication. (AY. 2008-09)
Vasantkumar Hiralal Patel v.ITO (2022)96 ITR 23 (Trib) (SN) (Ahd) (Trib)
S. 68 : Cash credits-Income from undisclosed sources-Agricultural income-Additional evidence filed-Matter remanded. [S. 254(1)]