https://www.taxtmi.com/caselaws?id=466388 Admission of additional evidence before the appellate authority was found to breach the evidentiary restraint under Rule 46A because none of the rule's exceptions applied; the appellate officer also failed to give the assessing officer an opportunity to verify, crossexamine or rebut the new documents, contrary to precedent. As a result the appellate deletion of income additions was set aside and the matter remanded to the assessing officer to reframe assessment after allowing the assessee to file evidence and after giving the assessing officer proper opportunity of hearing and verification. en-us Mon, 26 Oct 2009 00:00:00 +0530 Thu, 05 Feb 2026 17:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466388 Admission of additional evidence before the appellate authority was found to breach the evidentiary restraint under Rule 46A because none of the rule's exceptions applied; the appellate officer also failed to give the assessing officer an opportunity to verify, crossexamine or rebut the new documents, contrary to precedent. As a result the appellate deletion of income additions was set aside and the matter remanded to the assessing officer to reframe assessment after allowing the assessee to file evidence and after giving the assessing officer proper opportunity of hearing and verification. Case-Laws Income Tax Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466388