New evidences obtained can be used only after proper opportunity of being heard is given to assessee

Brief Facts of the case-

• The Revenue is aggrieved by the order of the ITAT in several appeals preferred by the assessee for Assessment Years (AYs) 1999-2000 to 2004-05.
• The assessee (Swedish company) is a subsidiary of LME. It entered into a contract with Indian telecom service providers during 1995-97 for supply of telecommunication equipments which comprise hardware and software components.
• It claimed that it was not liable to tax under the provisions of Income Tax Act, 1961 read with

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