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2018 (9) TMI 1821 - AT - Income TaxAdmission of additional evidence - HELD THAT:- additional evidence filed by the assessee in the form of a letter from Government of India, Ministry of Health & Family Welfare dated 14/06/2018 is very vital for deciding the disputed issue. As relying on NATIONAL THERMAL POWER COMPANY LIMITED VERSUS COMMISSIONER OF INCOME-TAX [1996 (12) TMI 7 - SUPREME COURT] we are inclined to admit the additional evidence. Accordingly, we remit this issue to the file of the CIT(A) to decide it afresh after considering the relevance of the letter cited. Ground of appeal of the assessee is partly allowed for statistical purposes.
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