https://www.taxtmi.com/caselaws?id=177345 Assessment under the income tax evidence provision must be founded on admissible evidence heard in proceedings where the assessee can meet it; informal private enquiries, rumours or unproduced statements do not constitute evidence for such assessments. Preliminary administrative enquiries are permissible, but their results cannot be used as the evidential basis in assessment proceedings unless placed before the assessee and rebuttable at the hearing. An assessment partly based on admissible matters (book concealments, prior assessments) and partly on inadmissible private enquiries is unsustainable to the extent it relies on the latter and must be re determined excluding impermissible material. en-us Fri, 22 Nov 1935 00:00:00 +0530 Thu, 07 Jan 2016 15:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177345 Assessment under the income tax evidence provision must be founded on admissible evidence heard in proceedings where the assessee can meet it; informal private enquiries, rumours or unproduced statements do not constitute evidence for such assessments. Preliminary administrative enquiries are permissible, but their results cannot be used as the evidential basis in assessment proceedings unless placed before the assessee and rebuttable at the hearing. An assessment partly based on admissible matters (book concealments, prior assessments) and partly on inadmissible private enquiries is unsustainable to the extent it relies on the latter and must be re determined excluding impermissible material. Case-Laws Income Tax Fri, 22 Nov 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177345