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1973 (7) TMI 9 - MADRAS HIGH COURT
Whether the Tribunal can reject the additional information produced for the first time but goes into the merits of the evidence - whether the assessee-firm is a resident-firm as contemplated in section 4A(b) of the Income-tax Act, the only material that was available before the Income-tax Officer was the statement given by one of the partners - Tribunal cannot refuse to entertain the evidence and at the same time go into its merits - Matter was directed to be reheard by the Tribunal after considering the evidence adduced by the parties before it