https://www.taxtmi.com/caselaws?id=39048 The High Court of Kerala held that an assessee can present new evidence before the Appellate Assistant Commissioner under the Income-tax Act. The Appellate Assistant Commissioner has the discretion to allow further inquiry and consider additional evidence unless bad faith is suspected. The judgment emphasized the narrower discretion of the Appellate Assistant Commissioner compared to the Income-tax Appellate Tribunal. In this case, the refusal to allow additional evidence was deemed incorrect, and the Commissioner was directed to conduct a further inquiry based on the new evidence or instruct the assessing authority to do so. The original petition was allowed without costs. en-us Thu, 21 Oct 1976 00:00:00 +0530 Mon, 12 Apr 2010 12:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39048 The High Court of Kerala held that an assessee can present new evidence before the Appellate Assistant Commissioner under the Income-tax Act. The Appellate Assistant Commissioner has the discretion to allow further inquiry and consider additional evidence unless bad faith is suspected. The judgment emphasized the narrower discretion of the Appellate Assistant Commissioner compared to the Income-tax Appellate Tribunal. In this case, the refusal to allow additional evidence was deemed incorrect, and the Commissioner was directed to conduct a further inquiry based on the new evidence or instruct the assessing authority to do so. The original petition was allowed without costs. Case-Laws Income Tax Thu, 21 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39048