https://www.taxtmi.com/caselaws?id=468301 Admission and reliance on additional evidence in first appeal without forwarding it to the Assessing Officer violated Rule 46A, particularly where the assessment had been completed ex parte under section 144. The remand process was ineffective because the Assessing Officer was not given the financial statements and bank ledger for comment, so appellate relief based on that material could not be sustained. The matter was therefore restored for fresh assessment, with the Assessing Officer to examine the evidence and afford reasonable opportunity of hearing. en-us Tue, 02 Sep 2025 00:00:00 +0530 Mon, 27 Apr 2026 20:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468301 Admission and reliance on additional evidence in first appeal without forwarding it to the Assessing Officer violated Rule 46A, particularly where the assessment had been completed ex parte under section 144. The remand process was ineffective because the Assessing Officer was not given the financial statements and bank ledger for comment, so appellate relief based on that material could not be sustained. The matter was therefore restored for fresh assessment, with the Assessing Officer to examine the evidence and afford reasonable opportunity of hearing. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468301