Additional evidence which goes to the root of the matter has to be considered. ITAT confirming order of CIT A without considering Addl. Evidence is Hyper Technical approach. Daljeet kaur (2009) 212 taxation 46(MP) Smt Prabhavati Shah (1998) 231 itr 1(Bom) B.L Choudhary [1976] 105 ITR 371