1974 (10) TMI 15

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....n cash deposits to the assessable income of the petitioner as income from undisclosed sources. Aggrieved, the petitioner filed three different appeals. At the bearing of the appeals the petitioner, desired to produce additional documentary evidence to disprove the finding with regard to the cash deposits. The prayer for production of additional evidence was, however, refused by the Appellate Assistant Commissioner on the ground that the case of the assessee was not covered by any of the provisions of rule 46A of the Income-tax Rules. The assessee has filed the present petition to challenge the validity of rule 46A. According to him, rule 46A was ultra vires sections 250 and 251 of the Income-tax Act. Section 250 provides an appeal to ....

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....led to produce before the Appellate Assistant Commissioner any evidence, whether oral or documentary, other than the evidence produced by him during the course proceedings before the Income-tax Officer, except in the following circumstances, namely : (a) where the Income-tax Officer has refused to admit evidence which ought to have been admitted ; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the Income-tax Officer ; or (c) where the appellant was prevented by sufficient cause from producing before the Income-tax Officer any evidence which is relevant to any ground of appeal ; (d) where the Income-tax Officer has made the order appealed against wit....