https://www.taxtmi.com/caselaws?id=49432 In income-tax reference jurisdiction, material gathered by the assessing authority through private enquiry could be relied upon if it was disclosed to the assessee and an adequate opportunity was given to explain it. Statements recorded before the Income-tax Officer were treated as material, and later permission to cross-examine satisfied fairness requirements. The High Court's role under section 66 was advisory and did not permit reappreciation of evidence as an appellate court. Where the Tribunal's finding was supported by material on record and could reasonably be reached on that basis, it was not liable to be disturbed as unsupported by evidence or perverse. en-us Wed, 07 Feb 1962 00:00:00 +0530 Wed, 27 Aug 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49432 In income-tax reference jurisdiction, material gathered by the assessing authority through private enquiry could be relied upon if it was disclosed to the assessee and an adequate opportunity was given to explain it. Statements recorded before the Income-tax Officer were treated as material, and later permission to cross-examine satisfied fairness requirements. The High Court's role under section 66 was advisory and did not permit reappreciation of evidence as an appellate court. Where the Tribunal's finding was supported by material on record and could reasonably be reached on that basis, it was not liable to be disturbed as unsupported by evidence or perverse. Case-Laws Income Tax Wed, 07 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49432