https://www.taxtmi.com/caselaws?id=471904 Rule 46A(4) permits the first appellate authority to admit additional evidence where it is necessary for a merits-based disposal, even if no formal Rule 46A application has been made. Section 250(4) further requires that authority to conduct, or direct the Assessing Officer to conduct, further inquiry where circumstances warrant it. Refusing relevant material solely for want of a formal application and sustaining an unexplained-investment addition without deciding the merits is inconsistent with fair adjudication and natural justice. The matter requires fresh adjudication after adequate opportunity to furnish relevant evidence. en-us Wed, 13 May 2026 00:00:00 +0530 Tue, 22 Sep 2026 20:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471904 Rule 46A(4) permits the first appellate authority to admit additional evidence where it is necessary for a merits-based disposal, even if no formal Rule 46A application has been made. Section 250(4) further requires that authority to conduct, or direct the Assessing Officer to conduct, further inquiry where circumstances warrant it. Refusing relevant material solely for want of a formal application and sustaining an unexplained-investment addition without deciding the merits is inconsistent with fair adjudication and natural justice. The matter requires fresh adjudication after adequate opportunity to furnish relevant evidence. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471904