MOHINDAR KAUR Vs. CENTRAL GOVERNMENT

JUDGEMENT

(1.) THE Income-tax Officer, Kanpur, fixed February 27, 1973, for the hearing of the petitioner's cases for the assessment years 1967-68, 1968 69 and 1969-70. THE petitioner's case is that his pairokar could not attend the hearing of the case on that date. THE Income-tax Officer passed three assessment orders for each of the assessment years in question. He added certain cash deposits to the assessable income of the petitioner as income from undisclosed sources. Aggrieved, the petitioner filed three different appeals. At the hearing 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.

(2.) 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.

(3.) THE Appellate Assistant Commissioner could, while disposing of an appeal, make such inquiry as he thought fit. He could permit a fresh or new ground to be raised in the appeal.