https://www.taxtmi.com/caselaws?id=269769 A photocopy of a receipt, supported by the assessee's own recorded statements and not rebutted by contrary evidence, was treated as valid material in income-tax assessment. The Tribunal held that an Assessing Officer is not confined to technical rules of evidence and may rely on relevant material gathered during enquiry. The High Court treated the findings that the property was sold with additional cash consideration as concurrent findings of fact, not shown to be illegal or perverse, and held that no substantial question of law arose. Interference was therefore unwarranted. en-us Thu, 17 Sep 2015 00:00:00 +0530 Tue, 31 Jan 2017 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269769 A photocopy of a receipt, supported by the assessee's own recorded statements and not rebutted by contrary evidence, was treated as valid material in income-tax assessment. The Tribunal held that an Assessing Officer is not confined to technical rules of evidence and may rely on relevant material gathered during enquiry. The High Court treated the findings that the property was sold with additional cash consideration as concurrent findings of fact, not shown to be illegal or perverse, and held that no substantial question of law arose. Interference was therefore unwarranted. Case-Laws Income Tax Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269769