https://www.taxtmi.com/caselaws?id=416731 Fact-finding appellate and revisional authorities must independently evaluate material evidence, including affidavits filed by the assessee, and cannot mechanically rely on the assessing authority's conclusions. Where survey material and loose papers are disputed by an assessee's explanation, the forum deciding the appeal or revision must deal with that explanation on its own merits. A passing reference to lower authority findings is insufficient. On that reasoning, the order rejecting the books of account and sustaining a best judgment assessment could not stand, and the matter required fresh consideration on an independent appraisal of the evidence. en-us Tue, 04 Jan 2022 00:00:00 +0530 Wed, 24 May 2023 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416731 Fact-finding appellate and revisional authorities must independently evaluate material evidence, including affidavits filed by the assessee, and cannot mechanically rely on the assessing authority's conclusions. Where survey material and loose papers are disputed by an assessee's explanation, the forum deciding the appeal or revision must deal with that explanation on its own merits. A passing reference to lower authority findings is insufficient. On that reasoning, the order rejecting the books of account and sustaining a best judgment assessment could not stand, and the matter required fresh consideration on an independent appraisal of the evidence. Case-Laws VAT and Sales Tax Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416731