https://www.taxtmi.com/caselaws?id=789749 Additional evidence relied upon to delete an expense disallowance could not be accepted without following the prescribed procedure of confronting it to the Assessing Officer and, where required, obtaining a remand report. The invoices, ledger extracts, TDS details, bank statements and contract copies used by the first appellate authority were not before the Assessing Officer, and the assessee had not fully substantiated the expenditure at assessment stage. The deletion was therefore unsustainable, and the matter was remanded to the jurisdictional Assessing Officer for fresh verification and adjudication. en-us Thu, 12 Feb 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789749 Additional evidence relied upon to delete an expense disallowance could not be accepted without following the prescribed procedure of confronting it to the Assessing Officer and, where required, obtaining a remand report. The invoices, ledger extracts, TDS details, bank statements and contract copies used by the first appellate authority were not before the Assessing Officer, and the assessee had not fully substantiated the expenditure at assessment stage. The deletion was therefore unsustainable, and the matter was remanded to the jurisdictional Assessing Officer for fresh verification and adjudication. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789749