https://www.taxtmi.com/caselaws?id=247821 Appellate relief based on alleged third-party replies produced for the first time at the appellate stage cannot stand unless the material is proved and the Assessing Officer is given a reasonable opportunity to examine and rebut it. Where notices and summons remained unserved or unanswered, and the appellate authority relied on unproved documents without complying with the rules governing additional evidence, the resulting findings were perverse. The Calcutta High Court held that the deletion of the reassessment additions could not be sustained on such material, and the Tribunal's affirmation of that deletion also failed. The Revenue's challenge succeeded because the appellate finding invalidating reopening rested on evidence that had not been properly established or tested. en-us Mon, 24 Mar 2014 00:00:00 +0530 Tue, 17 Mar 2015 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247821 Appellate relief based on alleged third-party replies produced for the first time at the appellate stage cannot stand unless the material is proved and the Assessing Officer is given a reasonable opportunity to examine and rebut it. Where notices and summons remained unserved or unanswered, and the appellate authority relied on unproved documents without complying with the rules governing additional evidence, the resulting findings were perverse. The Calcutta High Court held that the deletion of the reassessment additions could not be sustained on such material, and the Tribunal's affirmation of that deletion also failed. The Revenue's challenge succeeded because the appellate finding invalidating reopening rested on evidence that had not been properly established or tested. Case-Laws Income Tax Mon, 24 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247821