Additional evidence having direct bearing on all additions/ disallowance taken on record: ITAT Surat

Narottamprasad Surajdin Pandey Vs ITO (ITAT Surat)

ITAT Surat held that considering the veracity of evidence, additional evidence filed by the assessee is essential and has direct bearing on all the additions/ disallowance, hence, all the additional evidence are taken on record. Accordingly, matter restored back.

Facts- Vide the present appeal, the appellant has contested addition made under section 68 of the Income Tax Act. It is mainly contested the Assessing Officer has not considered the submissions and evidences and CIT(A) confirmed the addition by pass

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