https://www.taxtmi.com/caselaws?id=199892 A Commissioner (Appeals) cannot rely on additional evidence first produced in appellate proceedings unless the Assessing Officer is given a reasonable opportunity to examine and rebut it under Rule 46A(3). Material concerning an indigent patients fund and reservation of beds had not been before the Assessing Officer, so its use without such opportunity was not sustainable. The matter therefore required fresh consideration after affording the Assessing Officer a fair chance to respond. en-us Fri, 11 Oct 2013 00:00:00 +0530 Wed, 14 Mar 2018 17:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199892 A Commissioner (Appeals) cannot rely on additional evidence first produced in appellate proceedings unless the Assessing Officer is given a reasonable opportunity to examine and rebut it under Rule 46A(3). Material concerning an indigent patients fund and reservation of beds had not been before the Assessing Officer, so its use without such opportunity was not sustainable. The matter therefore required fresh consideration after affording the Assessing Officer a fair chance to respond. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199892