2019 (7) TMI 265 - SCH - Income Tax

Best judgment assessment - Admission of additional evidence - Whether in the absence of any ground against admission of additional evidence, Tribunal was right in law in holding that the CIT(A) was not entitled to consider the evidence of payment to the commission agent? - HELD THAT - We are not inclined to entertain these Special Leave Petitions under Article 136 of the Constitution of India. Special Leave Petitions are accordingly dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions under Article 136 of the Constitution of India. Delay was condoned, and pending applications were disposed of. (Case citation: 2019 (7) TMI 265 - SC)