https://www.taxtmi.com/caselaws?id=788467 Fresh documentary evidence admitted in appellate proceedings cannot be used to alter an assessment without giving the Assessing Officer a reasonable opportunity to examine it under Rule 46A; the matter was remitted for de novo consideration. A company's subsequent striking off under Section 248 of the Companies Act, 2013 does not invalidate reassessment proceedings initiated before the struck-off date, because liabilities and the assessment process survive where proceedings commenced while the company was in istence. The Assessing Officer may therefore proceed to determine tax liability after affording due hearing, and both appeals were sent back for fresh adjudication without opinion on merits. en-us Thu, 26 Feb 2026 00:00:00 +0530 Mon, 23 Mar 2026 08:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788467 Fresh documentary evidence admitted in appellate proceedings cannot be used to alter an assessment without giving the Assessing Officer a reasonable opportunity to examine it under Rule 46A; the matter was remitted for de novo consideration. A company's subsequent striking off under Section 248 of the Companies Act, 2013 does not invalidate reassessment proceedings initiated before the struck-off date, because liabilities and the assessment process survive where proceedings commenced while the company was in istence. The Assessing Officer may therefore proceed to determine tax liability after affording due hearing, and both appeals were sent back for fresh adjudication without opinion on merits. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788467