https://www.taxtmi.com/caselaws?id=185079 An assessment was treated as made under section 23(3) because the assessee had notice and an opportunity to explain disputed wastage, followed by further hearing on remand. The Income-tax Officer could require additional evidence on specific points and assess the material, including direct and indirect evidence, under the wider powers read with section 37. The findings were characterised as factual findings based on legal evidence rather than conjecture, so no referable question of law arose under section 66. en-us Mon, 28 Jul 1924 00:00:00 +0530 Fri, 29 Jul 2016 18:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185079 An assessment was treated as made under section 23(3) because the assessee had notice and an opportunity to explain disputed wastage, followed by further hearing on remand. The Income-tax Officer could require additional evidence on specific points and assess the material, including direct and indirect evidence, under the wider powers read with section 37. The findings were characterised as factual findings based on legal evidence rather than conjecture, so no referable question of law arose under section 66. Case-Laws Income Tax Mon, 28 Jul 1924 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185079