Submitted additional evidence are critical for determining the issue- ITAT remanded matter back to CIT(A)

Late Sh. Ravinder Mohan Kalia Vs DCIT (ITAT Chandigarh) ITAT Chandigarh held that as additional evidence submitted are essential and critical for determination of issue under consideration, matter remanded back to ld. CIT(A). Facts- The assessment in the case of the assessee was completed u/s. 147 r.w.s 144 of the Income Tax Act, 1961. In the assessment order so passed, the AO has brought to tax, a sum of Rs. 1,00,00,000/- as income from undisclosed sources u/s. 69 of the Act in absence of any supporting documents furnished by the assessee during the course of assessment proceedings. Being agg...