https://www.taxtmi.com/caselaws?id=467494 The article addresses admissibility of additional evidence submitted under procedural rule 46A and whether remand proceedings complied with the right to be heard. It explains that adverse findings rejecting affidavits and ledger entries for defects (identity proof, corroborating records, alleged after the fact preparation) acquire operative significance only if the taxpayer and deponents were given an opportunity to explain or be examined during remand. Applying the principle of natural justice, the impugned penalty order was set aside because the remand process did not summon or permit examination of the relevant persons before rejecting the evidence, and the appeal was allowed for the taxpayer. en-us Thu, 15 May 2025 00:00:00 +0530 Thu, 19 Mar 2026 14:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467494 The article addresses admissibility of additional evidence submitted under procedural rule 46A and whether remand proceedings complied with the right to be heard. It explains that adverse findings rejecting affidavits and ledger entries for defects (identity proof, corroborating records, alleged after the fact preparation) acquire operative significance only if the taxpayer and deponents were given an opportunity to explain or be examined during remand. Applying the principle of natural justice, the impugned penalty order was set aside because the remand process did not summon or permit examination of the relevant persons before rejecting the evidence, and the appeal was allowed for the taxpayer. Case-Laws Income Tax Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467494