https://www.taxtmi.com/caselaws?id=23012 An assessee seeking additional evidence under Rule 46A must support the request with a written application, affidavit, and sufficient cause for non-production before the assessing authority. Where the request was made only orally, first before the appellate authority and then before the Tribunal, both bodies were justified in refusing to summon further evidence. The Tribunal also found that its factual findings were adverse to the assessee on all material aspects, and the request for a reference on the proposed questions was therefore rightly declined. The document emphasizes that unsupported oral requests for additional evidence do not establish entitlement to relief. en-us Wed, 11 Jul 1990 00:00:00 +0530 Wed, 16 Dec 2009 10:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23012 An assessee seeking additional evidence under Rule 46A must support the request with a written application, affidavit, and sufficient cause for non-production before the assessing authority. Where the request was made only orally, first before the appellate authority and then before the Tribunal, both bodies were justified in refusing to summon further evidence. The Tribunal also found that its factual findings were adverse to the assessee on all material aspects, and the request for a reference on the proposed questions was therefore rightly declined. The document emphasizes that unsupported oral requests for additional evidence do not establish entitlement to relief. Case-Laws Income Tax Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23012