1974 (10) TMI 15

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..... come 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 the Appellate Assistant Commissioner a .....

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..... ant 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 without giving sufficient opportunity to the appe .....

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..... late Assistant Commissioner by section 250 of the Act. Similarly, sub-section (5) of the said section confers a power on the Appellate Assistant Commissioner to permit the appellant to raise a fresh point. This power has not been even touched by rule 46A. Previously, the appellant had no right to adduce additional evidence. The Appellate Assistant Commissioner could permit the production of additional evidence if he thought it was necessary to enable him to dispose of the appeal, or if he thought it fit to make further inquiry ; but under sub-rule (1) of rule 46A the appellant had a right to produce additional evidence in the circumstances mentioned in its various clauses. We are unable to agree with the submission that rule 46A or its su .....

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