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2013 (10) TMI 1021 - HC - Income TaxApplication for admission of additional evidence without affidavit – Held that:- for effective adjudication of the dispute involved in this appeal, the aforesaid two documents are necessary for consideration. It is needless to mention that those two documents were not in possession of the assessee and as such, they could not produce those documents before the Tribunal below. - an opportunity given to the Revenue to produce evidence for rebutting the genuineness of those documents or the facts contained therein. Since the application for additional evidence has been disposed of without any affidavit being given on behalf of the Revenue, the averments, made in the application, should not be treated to have been admitted by the Revenue – Decided in favor of Assessee.
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