Tax Audit Report is a vital piece of evidence – ITAT admit additional evidence

Anil Kumar Jain Vs ADIT (ITAT Chandigarh) Ld. AR further submitted that the assessee has filed an application seeking permission to file additional evidence before the ITAT which was the revised Tax Audit Report from the same C.A. wherein the inadvertent clerical error as aforementioned has been rectified. Drawing my attention to the revised Tax Audit Report placed at pages 21 to 52 of the paper book, the Ld. AR submitted that the same is a vital piece of evidence, which goes to prove the case of the assessee and, therefore, the above Revised Tax Audit Report may be admitted as additional evid...