https://www.taxtmi.com/caselaws?id=5500 In income-tax reference proceedings, the High Court may test perversity only on the evidence and statement of case before the Tribunal, and cannot rely on extra-record material; the proper course for additional facts is a supplemental statement of case. The Court also required proof of a valid assessment through a signed assessment order or equivalent signed determination. As no signed assessment order or signed assessment form for 1955-56 was shown, the earlier assessment was not established and the later assessments in the Hindu undivided family status failed. en-us Thu, 08 Feb 1996 00:00:00 +0530 Thu, 12 Mar 2026 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5500 In income-tax reference proceedings, the High Court may test perversity only on the evidence and statement of case before the Tribunal, and cannot rely on extra-record material; the proper course for additional facts is a supplemental statement of case. The Court also required proof of a valid assessment through a signed assessment order or equivalent signed determination. As no signed assessment order or signed assessment form for 1955-56 was shown, the earlier assessment was not established and the later assessments in the Hindu undivided family status failed. Case-Laws Income Tax Thu, 08 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5500