Additional evidence under Rule 46A requires written support and sufficient cause; unsupported oral requests may be refused.

An assessee seeking additional evidence under Rule 46A must support the request with a written application, affidavit, and sufficient cause for non-production before the assessing authority. Where the request was made only orally, first before the appellate authority and then before the Tribunal, both bodies were justified in refusing to summon further evidence. The Tribunal also found that its factual findings were adverse to the assessee on all material aspects, and the request for a reference on the proposed questions was therefore rightly declined. The document emphasizes that unsupported oral requests for additional evidence do not establish entitlement to relief.

---

---

Issues: Whether the assessee was entitled to a direction requiring the Tribunal to refer the proposed questions and to permit additional evidence in the absence of a written application, affidavit, or sufficient cause.

Analysis: The application for additional evidence was not supported by a written request or affidavit showing sufficient cause for non-production before the Income-tax Officer. The request before the first appellate authority was only to summon evidence under Rule 46A(4) of the Income-tax Rules, 1962, and the same oral request was repeated before the Tribunal. Both authorities declined to summon further evidence, and the Tribunal affirmed that the refusal was justified. The Tribunal's findings were against the assessee on all material aspects.

Conclusion: The assessee was not entitled to the relief sought, and the request for a reference was rightly declined.

---