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2011 (5) TMI 204 - DELHI HIGH COURTReopening - Donations Rs. 53,52,900 and unsecured loans of Rs. 1,14,58,500 - A number of opportunities were provided by the Assessing Officer for this purpose but the assessee failed to avail of the said opportunities and furnish the details thereof - Held that: at this stage admission of the additional evidence admitted by the Commissioner of Income-tax (Appeals) cannot be interfered with - It was because of the reasons that the Assessing Officer strongly felt that there was lapse on the part of the assessee in not producing the evidence before him when it had been given a number of opportunities and therefore, he objected to the admission of the said evidence and did not do any further exercise to verify the same - Decided in favour of the assessee
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