https://www.taxtmi.com/caselaws?id=800649 Section 250 gives the first appellate authority powers coterminous with those of the assessing authority, allowing examination of fresh material supporting the assessee's position. Material cannot be rejected solely because it was not furnished during assessment where additions and disallowances arise from factual discrepancies requiring verification. The appellate authority should examine the material and, where necessary, obtain factual verification or a remand report. Additions and disallowances should be determined only after reasonable and adequate opportunity is provided and the discrepancies are factually verified. en-us Mon, 07 Sep 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800649 Section 250 gives the first appellate authority powers coterminous with those of the assessing authority, allowing examination of fresh material supporting the assessee's position. Material cannot be rejected solely because it was not furnished during assessment where additions and disallowances arise from factual discrepancies requiring verification. The appellate authority should examine the material and, where necessary, obtain factual verification or a remand report. Additions and disallowances should be determined only after reasonable and adequate opportunity is provided and the discrepancies are factually verified. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800649