https://www.taxtmi.com/caselaws?id=273498 Additional evidence before the Commissioner (Appeals) must satisfy Rule 46A of the Income Tax Rules, 1962: reasons for admission must be recorded in writing, and the Assessing Officer must be given a reasonable opportunity to examine and rebut it. Where documentary material was first produced at the appellate stage to support a capital-receipt claim, but the record showed no speaking order admitting the evidence and no such opportunity to the Assessing Officer, the appellate order could not be sustained. The matter was therefore set aside and remanded to the Commissioner (Appeals) for fresh decision in accordance with law. en-us Fri, 14 Jan 2011 00:00:00 +0530 Fri, 29 Jun 2018 17:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273498 Additional evidence before the Commissioner (Appeals) must satisfy Rule 46A of the Income Tax Rules, 1962: reasons for admission must be recorded in writing, and the Assessing Officer must be given a reasonable opportunity to examine and rebut it. Where documentary material was first produced at the appellate stage to support a capital-receipt claim, but the record showed no speaking order admitting the evidence and no such opportunity to the Assessing Officer, the appellate order could not be sustained. The matter was therefore set aside and remanded to the Commissioner (Appeals) for fresh decision in accordance with law. Case-Laws Income Tax Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273498