Tribunal's Authority to Consider New Evidence in Ex Parte Assessment Appeals

The High Court of Allahabad held that the Tribunal can conduct an inquiry and accept new evidence in an appeal against an ex parte assessment under section 144 of the Income-tax Act, 1961. The Tribunal referred the matter under section 256(2) and ruled against the assessee. (Case citation: 1995 (7) TMI 35 - HC Allahabad)

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The High Court of Allahabad ruled that the Tribunal is not debarred from holding an inquiry or admitting fresh evidence in an appeal against an ex parte assessment under section 144 of the Income-tax Act, 1961. The reference under section 256(2) was made by the Tribunal. The question referred by the Tribunal was answered in the negative against the assessee. (Case citation: 1995 (7) TMI 35 - ALLAHABAD High Court)

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