The AO must be afforded an opportunity to examine any document or evidence not produced before it and produced for the first time before the CIT(A). Matter remanded. (AY. 2006-2007)
Dy. C. I. T. v. Roshan Lal Jindal (2019) 71 ITR 596 (Chd.)(Trib.)
S. 250 : Commissioner (Appeals)-Additional evidence-Evidence cannot be admitted without affording an opportunity to AO to cross-examine. [S. 250, R. 46A]