Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
3) shows that the assessing officer, not being a court could rely upon material, which might not strictly be evidence admissible under the Indian Evidence Act for the purpose of making an order of assessment. xx) On the facts and circumstances of the case & in law, the Ld. CIT(A) failed to appreciate the plain reading of section