https://www.taxtmi.com/caselaws?id=468286 Where the assessee's books and supporting material were already part of the assessment record, the Commissioner (Appeals) could examine them and also rely on documents considered in remand proceedings. The Assessing Officer was given opportunity to respond but did not furnish the remand report despite notices and reminders, so the material could not be treated as impermissible fresh evidence. On those facts, there was no breach of Rule 46A, and the disallowance under section 40(a)(ia) for alleged non-deduction of tax at source was rightly restricted. The Revenue's challenge failed. en-us Tue, 29 May 2018 00:00:00 +0530 Mon, 27 Apr 2026 10:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468286 Where the assessee's books and supporting material were already part of the assessment record, the Commissioner (Appeals) could examine them and also rely on documents considered in remand proceedings. The Assessing Officer was given opportunity to respond but did not furnish the remand report despite notices and reminders, so the material could not be treated as impermissible fresh evidence. On those facts, there was no breach of Rule 46A, and the disallowance under section 40(a)(ia) for alleged non-deduction of tax at source was rightly restricted. The Revenue's challenge failed. Case-Laws Income Tax Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468286