https://www.taxtmi.com/caselaws?id=769838 Where the first appellate authority admits additional evidence to explain cash deposits, Rule 46A(3) requires that the Assessing Officer be given an opportunity to examine the material and respond before the appellate order is finalised. Here, agreements and written submissions were relied on without forwarding them for remand proceedings or obtaining the Assessing Officer's comments, so the appellate order was procedurally unsustainable. The order was set aside and the matter remitted for de novo assessment, leaving the merits of the cash-deposit addition open for reconsideration. en-us Tue, 29 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769838 Where the first appellate authority admits additional evidence to explain cash deposits, Rule 46A(3) requires that the Assessing Officer be given an opportunity to examine the material and respond before the appellate order is finalised. Here, agreements and written submissions were relied on without forwarding them for remand proceedings or obtaining the Assessing Officer's comments, so the appellate order was procedurally unsustainable. The order was set aside and the matter remitted for de novo assessment, leaving the merits of the cash-deposit addition open for reconsideration. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769838