https://www.taxtmi.com/caselaws?id=58712 The Tribunal upheld the Appellate Assistant Commissioner's order, dismissing the Department's appeal against the addition of Rs. 17,150 as income from undisclosed sources for the assessment year 1977-78. The Tribunal found the explanation provided by the assessee regarding the seized cash belonging to relatives and withdrawn from their commission agent's books to be satisfactory. The AAC's decision to admit new evidence in the form of examining books of accounts was deemed appropriate, and the Tribunal concluded that the AAC had the authority to direct the production of documents under Rule 46A (4). en-us Fri, 27 Jul 1979 00:00:00 +0530 Tue, 21 Dec 2010 16:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58712 The Tribunal upheld the Appellate Assistant Commissioner's order, dismissing the Department's appeal against the addition of Rs. 17,150 as income from undisclosed sources for the assessment year 1977-78. The Tribunal found the explanation provided by the assessee regarding the seized cash belonging to relatives and withdrawn from their commission agent's books to be satisfactory. The AAC's decision to admit new evidence in the form of examining books of accounts was deemed appropriate, and the Tribunal concluded that the AAC had the authority to direct the production of documents under Rule 46A (4). Case-Laws Income Tax Fri, 27 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58712