https://www.taxtmi.com/caselaws?id=17094 HC held rule 46A restricts an appellant from adducing fresh evidence except as provided, but Appellate Assistant Commissioner (AAC) under s.250(4)-(5) has broad powers to call for or admit further inquiry and evidence. Here AAC wrongly refused to admit bank cheques and certificate proving a Rs.40,000 loan from a creditor; the matter falls within an exception to rule 46A. Court answered question No.3 in the appellant's favor, directed that the Rs.40,000 addition be re-examined in light of the evidence, and declined to answer question No.4. en-us Fri, 20 Feb 1998 00:00:00 +0530 Fri, 10 Oct 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17094 HC held rule 46A restricts an appellant from adducing fresh evidence except as provided, but Appellate Assistant Commissioner (AAC) under s.250(4)-(5) has broad powers to call for or admit further inquiry and evidence. Here AAC wrongly refused to admit bank cheques and certificate proving a Rs.40,000 loan from a creditor; the matter falls within an exception to rule 46A. Court answered question No.3 in the appellant's favor, directed that the Rs.40,000 addition be re-examined in light of the evidence, and declined to answer question No.4. Case-Laws Income Tax Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17094