https://www.taxtmi.com/caselaws?id=39300 The High Court of Allahabad upheld the validity of rule 46A of the Income-tax Rules in a case challenging its legality under sections 250 and 251 of the Income-tax Act. The Court determined that rule 46A did not infringe upon the powers of the Appellate Assistant Commissioner and provided specific circumstances for the production of additional evidence. The petitioner's appeal was dismissed, with costs imposed, as the Court found that rule 46A complemented the appellant's right to present further evidence without hindering the Appellate Assistant Commissioner's authority to conduct inquiries. en-us Tue, 29 Oct 1974 00:00:00 +0530 Thu, 15 Apr 2010 12:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39300 The High Court of Allahabad upheld the validity of rule 46A of the Income-tax Rules in a case challenging its legality under sections 250 and 251 of the Income-tax Act. The Court determined that rule 46A did not infringe upon the powers of the Appellate Assistant Commissioner and provided specific circumstances for the production of additional evidence. The petitioner's appeal was dismissed, with costs imposed, as the Court found that rule 46A complemented the appellant's right to present further evidence without hindering the Appellate Assistant Commissioner's authority to conduct inquiries. Case-Laws Income Tax Tue, 29 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39300