ITAT couldn't accept additional evidence without complying with provisions of ITAT rules; SLP dismissed

IT : SLP dismissed against High Court ruling that where assessee filed instant petition challenging validity of Tribunal's order under section 254(2), in view of fact that Tribunal had accepted additional evidence without complying with provisions of rule 29 of ITAT Rules, impugned order passed by Tribunal became defective and, thus, same was to be set aside

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