The ITAT found that the CIT(A) had wrongly dismissed the additional documents without proper consideration
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the Assessing Officer (AO) for a fresh assessment, allowing the assessee to submit additional evidence. Simmi Madan, appellant-assessee,had filed an appeal against the assessment order dated 13th December 2019, passed under Section 144 read with Section 147 of the Act….
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