https://www.taxtmi.com/caselaws?id=179343 Where the first appellate authority relies on additional material without complying with Rule 46A and without giving the Assessing Officer an opportunity to examine it, deletion of the related additions cannot be sustained. In the stated context, the pension-related addition and the unexplained bank deposit addition were both remitted for fresh adjudication because the appellate relief was founded on material not properly tested through remand proceedings. The matter was therefore returned for de novo consideration by the Assessing Officer with opportunity of hearing to the assessee. en-us Wed, 27 Jan 2010 00:00:00 +0530 Fri, 26 Feb 2016 17:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179343 Where the first appellate authority relies on additional material without complying with Rule 46A and without giving the Assessing Officer an opportunity to examine it, deletion of the related additions cannot be sustained. In the stated context, the pension-related addition and the unexplained bank deposit addition were both remitted for fresh adjudication because the appellate relief was founded on material not properly tested through remand proceedings. The matter was therefore returned for de novo consideration by the Assessing Officer with opportunity of hearing to the assessee. Case-Laws Income Tax Wed, 27 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179343