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of <h1>Legal Tribunal Gains Broad Documentary Evidence Powers to Independently Summon and Review Public Records Without Procedural Restrictions</h1> The provision allows the Appellate Tribunal to independently summon public documents or other documents held by public officers, without being constrained by other procedural rules. This suo motu power enables the tribunal to proactively obtain necessary documentary evidence during proceedings, enhancing its investigative and fact-finding capabilities in taxation matters.
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