https://www.taxtmi.com/caselaws?id=256158 An additional ground challenging assessment validity for want of notice under section 143(2) may be raised at the appellate stage as a pure question of law. Where the assessment records are unavailable and the claim cannot be verified on the existing material, the issue requires examination by the Assessing Officer. Additional evidence may also be admitted if it goes to the root of the dispute, including the controversy over cash deposits, and is necessary for proper adjudication. In such circumstances, remand for fresh consideration is appropriate so the Assessing Officer can examine both the validity objection and the merits after giving the assessee a reasonable opportunity. en-us Mon, 05 Jan 2015 00:00:00 +0530 Thu, 05 Feb 2015 05:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256158 An additional ground challenging assessment validity for want of notice under section 143(2) may be raised at the appellate stage as a pure question of law. Where the assessment records are unavailable and the claim cannot be verified on the existing material, the issue requires examination by the Assessing Officer. Additional evidence may also be admitted if it goes to the root of the dispute, including the controversy over cash deposits, and is necessary for proper adjudication. In such circumstances, remand for fresh consideration is appropriate so the Assessing Officer can examine both the validity objection and the merits after giving the assessee a reasonable opportunity. Case-Laws Income Tax Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256158