https://www.taxtmi.com/caselaws?id=38073 Appellate authorities may receive additional material and make further inquiry where the law permits, and a factual finding cannot stand if it is based on excluding a material document central to the assessee's explanation. An affidavit filed before the Appellate Assistant Commissioner was treated as admissible evidence because the relevant rule on additional evidence did not apply for that assessment year. The Tribunal was therefore required to consider the affidavit on merits and could not sustain an addition for undisclosed income after leaving it out of account. en-us Thu, 09 Dec 1976 00:00:00 +0530 Sat, 03 Apr 2010 10:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38073 Appellate authorities may receive additional material and make further inquiry where the law permits, and a factual finding cannot stand if it is based on excluding a material document central to the assessee's explanation. An affidavit filed before the Appellate Assistant Commissioner was treated as admissible evidence because the relevant rule on additional evidence did not apply for that assessment year. The Tribunal was therefore required to consider the affidavit on merits and could not sustain an addition for undisclosed income after leaving it out of account. Case-Laws Income Tax Thu, 09 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38073