https://www.taxtmi.com/caselaws?id=288790 Under section 31(2) of the Indian Income-tax Act, 1922, a remand for further inquiry is not confined to the material already considered in the original assessment, because the provision contains no restriction on the scope of the inquiry directed on remand. Fresh evidence, including the assessee's account books not previously produced, may therefore be received and considered by the Income-tax Officer on remand. Order XLI, rule 27 of the Code of Civil Procedure was held inapplicable, as it governs the admission of additional evidence in appeal and not the power to order remand. The weight of the account books was not in issue. en-us Tue, 26 Aug 1952 00:00:00 +0530 Mon, 29 Jun 2020 15:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288790 Under section 31(2) of the Indian Income-tax Act, 1922, a remand for further inquiry is not confined to the material already considered in the original assessment, because the provision contains no restriction on the scope of the inquiry directed on remand. Fresh evidence, including the assessee's account books not previously produced, may therefore be received and considered by the Income-tax Officer on remand. Order XLI, rule 27 of the Code of Civil Procedure was held inapplicable, as it governs the admission of additional evidence in appeal and not the power to order remand. The weight of the account books was not in issue. Case-Laws Income Tax Tue, 26 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288790