Additional evidence having direct bearing on all additions/ disallowance taken on record: ITAT Surat
Case Law Details
Case Name : Narottamprasad Surajdin Pandey Vs ITO (ITAT Surat)
Appeal Number : ITA No. 513/Srt/2024
Date of Judgement/Order : 03/10/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Surat
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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.
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