https://www.taxtmi.com/caselaws?id=12081 The Tribunal could not exclude and ignore material collected by the Commissioner of Income-tax (Appeals) under section 250(4) without first giving the assessee an opportunity to meet that material. Since the documents were not properly confronted, the Tribunal was not justified in reversing the appellate finding and restoring the assessment order on that basis. The proper course was to remit the matter to the Commissioner of Income-tax (Appeals) for reconsideration after hearing the assessee. The result was in favour of the assessee. en-us Fri, 19 Apr 2002 00:00:00 +0530 Tue, 16 Feb 2010 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12081 The Tribunal could not exclude and ignore material collected by the Commissioner of Income-tax (Appeals) under section 250(4) without first giving the assessee an opportunity to meet that material. Since the documents were not properly confronted, the Tribunal was not justified in reversing the appellate finding and restoring the assessment order on that basis. The proper course was to remit the matter to the Commissioner of Income-tax (Appeals) for reconsideration after hearing the assessee. The result was in favour of the assessee. Case-Laws Income Tax Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12081