1946 (5) TMI 9

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....conclusion that the case shall be remanded for a fresh examination of the evidence and assessment. The main ground on which the petition succeeds is that the view taken by the Assistant Commissioner in this case (namely, Mr. Parmeshwar Dayal) which has been upheld by the Com- missioner of Patna is diametrically opposite to the view taken by Rai Sahib (now Rai Bahadur) Sadashiv Prasad, Deputy Commi....

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....which shall entitle the assessee to claim exemption. But the Rule does not forbid the assessing authority to consider other evidence, and if such other evidence is believed, the assessing authority would, in the opinion of the Board, be exercising a sound discretion in allowing the claim based thereon. The Board is fortified in this view because the Act provides that even where no evidence is call....