https://www.taxtmi.com/caselaws?id=177927 An uncorroborated statement recorded under section 131, when no proceedings were pending, could not by itself justify an addition where the assessee's explanation was consistently maintained from the earliest stage and supported by contemporaneous police complaint, court proceedings, affidavits and statements. The first appellate authority should have admitted relevant additional evidence under section 250(4) in the interests of justice, and the Department's failure to produce independent rebuttal material meant the alleged brokerage receipt could not be treated as the assessee's income. On that record, the addition was deleted and the assessment was not sustained. en-us Fri, 10 Aug 2001 00:00:00 +0530 Fri, 22 Jan 2016 10:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177927 An uncorroborated statement recorded under section 131, when no proceedings were pending, could not by itself justify an addition where the assessee's explanation was consistently maintained from the earliest stage and supported by contemporaneous police complaint, court proceedings, affidavits and statements. The first appellate authority should have admitted relevant additional evidence under section 250(4) in the interests of justice, and the Department's failure to produce independent rebuttal material meant the alleged brokerage receipt could not be treated as the assessee's income. On that record, the addition was deleted and the assessment was not sustained. Case-Laws Income Tax Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177927