https://www.taxtmi.com/caselaws?id=471982 Rule 46A(3) requires the Assessing Officer to receive an opportunity to examine and verify additional evidence produced before the Commissioner (Appeals) before that evidence is relied upon. Where documentary evidence explaining the source of investment in foreign immovable property was first submitted in appeal, deleting the related addition without a remand report or opportunity for verification contravened that requirement. The issue requires fresh adjudication after the additional evidence is examined. en-us Mon, 27 Mar 2023 00:00:00 +0530 Fri, 25 Sep 2026 17:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471982 Rule 46A(3) requires the Assessing Officer to receive an opportunity to examine and verify additional evidence produced before the Commissioner (Appeals) before that evidence is relied upon. Where documentary evidence explaining the source of investment in foreign immovable property was first submitted in appeal, deleting the related addition without a remand report or opportunity for verification contravened that requirement. The issue requires fresh adjudication after the additional evidence is examined. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471982