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2006 (1) TMI 105 - HC - Income TaxAdditional evidence – opportunity to assessee - It is manifestly clear from the order of the Commissioner that the additional evidence, adduced by the assessee before him, was entertained and its copies were given to the Assessing Officer for his comments though ultimately, the Commissioner did not find any substance in the appeals. It cannot, therefore, be said that the Commissioner did not entertain the additional evidence, as is being pleaded now. - In that view of the matter, furnishing of the same evidence before the Tribunal is not tantamount to additional evidence within the meaning of rule 29 - As regards the question, whether in a given case, sufficient opportunity had been granted to an assessee or not is a pure question of fact. - Tribunal has noticed that since the assessments were getting barred by limitation by March 31, asking the assessee to meet the case against them on two dates in the last week of March itself was not sufficient opportunity. The finding of the Tribunal is based on appreciation of the material placed before it and therefore the question proposed cannot be said to be even a question of law.
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