1976 (10) TMI 30

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....e-tax Act is entitled to produce fresh evidence before the Appellate Assistant Commissioner. In the returns filed by the assessee for the assessment year 1969-70, two cash credits for Rs 5,000 and Rs. 5,500 were shown. According to the assessee, the sum of Rs. 5,000 was received by him at the time of his marriage and the other amount of Rs. 5,500 was realised by him on sale of ornaments. For neith....

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....missioner." This provision authorises the Appellate Assistant Commissioner to make a further enquiry on his own or cause such an enquiry to be made. The expression used is "may" and not "shall". Nevertheless, where an enquiry is called for, the Appellate Assistant Commissioner is not only empowered but is also obliged to allow a further enquiry so as to find out the true state of affairs. A fur....

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.... Income-tax Appellate Tribunal, the section clearly provides for a further enquiry. In the case of the Tribunal, however, rule 29 of the Income-tax Appellate Tribunal Rules, 1963, specifically states that the parties to the appeal have no right to produce additional evidence, unless the Tribunal specifically grants the permission. This is not so in the case of an appeal before the Appellate Assist....