https://www.taxtmi.com/caselaws?id=38676 An appellate authority may receive and consider additional materials in an appeal against a best judgment assessment under the Estate Duty Act, 1953, unless the statute expressly forbids it. Section 62 contains no restriction excluding such material merely because the original assessment was made under section 58(4). The distinction between jurisdiction to receive material and discretion to act on it was recognised, and the appellate authority's powers were treated as co-extensive with those of the original authority. The reference was rejected because no referable question of law arose. en-us Mon, 03 Jan 1977 00:00:00 +0530 Thu, 08 Apr 2010 12:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38676 An appellate authority may receive and consider additional materials in an appeal against a best judgment assessment under the Estate Duty Act, 1953, unless the statute expressly forbids it. Section 62 contains no restriction excluding such material merely because the original assessment was made under section 58(4). The distinction between jurisdiction to receive material and discretion to act on it was recognised, and the appellate authority's powers were treated as co-extensive with those of the original authority. The reference was rejected because no referable question of law arose. Case-Laws Income Tax Mon, 03 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38676