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2019 (10) TMI 573 - AT - Income TaxDisallowance of claim of agricultural income - addition qua the long term capital gains - Admission of additional evidence - HELD THAT:- These matters are identical so also the plea taken in respect of filing of the additional evidence. On a consideration of the nature of the evidence sought to be produced, we are satisfied that such evidence has a bearing on the extent of liability to tax of the assessee. We, therefore, find that the evidence sough to be produced is relevant and since all the endeavor of the authorities under the Income- tax Act is to reach the just tax liability of the assessee, we are of the considered opinion that no prejudice would be caused to any of the parties by admitting all the additional evidence and setting aside the matter to the ld. AO to appreciate the contentions of the assessee in the light of such additional evidence.
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