ITAT directs CIT(A) for further adjudication after considering assessee’s submission

ITO Vs Sh. Subash Chander (ITAT Amritsar) It is prayed that all the assessment years need to be considered cumulatively by lower authorities taking into account not only the evidence already on record but also by allowing assessee to provide further evidence in support of his submissions because the entire proceedings have been carried out by officers located at more than 500 kms away from the workplace of the assessee. Had some local officer at New Delhi had carried out assessment, independent preliminary investigation could have easily revealed the truth of business of dealings in vehicles b...