Held that the Tribunal cannot bring new facts on record, especially gathered from external sources/public domain, which do not form part of the orders passed by the lower authorities, without confronting the same to the assessee (AY. 2016-17)
DCIT v. Sahil Vachani (2025) 236 TTJ 137 / 126 ITR 172/ 175 taxmann.com 979 ((Delhi)(TM)(Trib)
S. 254(1): Appellate Tribunal-Powers-Information gathered from the Google search engine cannot be the basis for arriving at a decision-Tribunal cannot bring new facts on record, specially gathered from external sources/public domain, which do not form part of the orders passed by the lower authorities without confronting the same to the assessee.
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