https://www.taxtmi.com/caselaws?id=177345 In income-tax assessment proceedings, the authority may rely on admissible surrounding circumstances and prior assessments where the assessee fails to produce satisfactory evidence, but it cannot base an assessment on conjecture or material obtained behind the assessee's back without disclosure. Private enquiries may be used only as an administrative check; once relied on in assessment, the assessee must be given an opportunity to meet the material. The assessment here was therefore sustainable only to the extent it rested on lawful material, while secret-enquiry material could not be used without rebuttal. 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 In income-tax assessment proceedings, the authority may rely on admissible surrounding circumstances and prior assessments where the assessee fails to produce satisfactory evidence, but it cannot base an assessment on conjecture or material obtained behind the assessee's back without disclosure. Private enquiries may be used only as an administrative check; once relied on in assessment, the assessee must be given an opportunity to meet the material. The assessment here was therefore sustainable only to the extent it rested on lawful material, while secret-enquiry material could not be used without rebuttal. Case-Laws Income Tax Fri, 22 Nov 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177345