https://www.taxtmi.com/caselaws?id=786473 Where primary documentary evidence is produced first before an appellate forum but was not examined during assessment, those documents require authenticity testing, reconciliation with books and stock records, and factual verification at the fact finding level. Such verification is a ground level exercise for the Assessing Officer who can undertake enquiries and reconcile day to day records; accordingly the proper remedy is remand for fresh assessment rather than deciding disputed factual questions on the appellate record. The matter is therefore set aside for de novo assessment after AO verification of the newly produced documents. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786473 Where primary documentary evidence is produced first before an appellate forum but was not examined during assessment, those documents require authenticity testing, reconciliation with books and stock records, and factual verification at the fact finding level. Such verification is a ground level exercise for the Assessing Officer who can undertake enquiries and reconcile day to day records; accordingly the proper remedy is remand for fresh assessment rather than deciding disputed factual questions on the appellate record. The matter is therefore set aside for de novo assessment after AO verification of the newly produced documents. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786473