https://www.taxtmi.com/caselaws?id=778483 Additional evidence admitted in appellate proceedings cannot form the basis for deleting additions unless the Assessing Officer is given an opportunity to verify it under Rule 46A(3). Here, fresh material was produced to explain cash deposits and the earlier ex parte assessment, but the appellate authority granted relief without calling for the Assessing Officer's comments on those documents. Because the verification procedure required by Rule 46A(3) was not followed, the deletion of the additions could not be sustained on the existing record. The appellate order was therefore set aside and the matter remanded for fresh adjudication after affording the Assessing Officer an opportunity to examine the evidence. en-us Fri, 17 Jan 2025 00:00:00 +0530 Wed, 17 Sep 2025 10:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778483 Additional evidence admitted in appellate proceedings cannot form the basis for deleting additions unless the Assessing Officer is given an opportunity to verify it under Rule 46A(3). Here, fresh material was produced to explain cash deposits and the earlier ex parte assessment, but the appellate authority granted relief without calling for the Assessing Officer's comments on those documents. Because the verification procedure required by Rule 46A(3) was not followed, the deletion of the additions could not be sustained on the existing record. The appellate order was therefore set aside and the matter remanded for fresh adjudication after affording the Assessing Officer an opportunity to examine the evidence. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778483