https://www.taxtmi.com/caselaws?id=188462 Income-tax assessment proceedings are not governed by the strict rules of the Evidence Act, and natural justice is satisfied if the assessee is informed of adverse material and given a fair opportunity to meet it. The department may rely on an informant's statement even if the maker is not produced for cross-examination, and that omission does not by itself invalidate the material. The sufficiency and weight of such evidence are primarily matters for the assessing authority and the Tribunal, and the High Court will not reappraise that evidence merely to substitute its own view. On that basis, the addition was upheld. en-us Wed, 25 Sep 1963 00:00:00 +0530 Thu, 01 Dec 2016 18:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188462 Income-tax assessment proceedings are not governed by the strict rules of the Evidence Act, and natural justice is satisfied if the assessee is informed of adverse material and given a fair opportunity to meet it. The department may rely on an informant's statement even if the maker is not produced for cross-examination, and that omission does not by itself invalidate the material. The sufficiency and weight of such evidence are primarily matters for the assessing authority and the Tribunal, and the High Court will not reappraise that evidence merely to substitute its own view. On that basis, the addition was upheld. Case-Laws Income Tax Wed, 25 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188462