Production of additional evidence is barred but the tribunal may allow documents or witnesses for substantial cause. Production of additional evidence before the Tribunal is generally prohibited, but the Tribunal may, for reasons to be recorded, allow documents to be produced, witnesses to be examined or affidavits to be filed where such material is required to enable it to pass orders or for any other substantial cause, and may also permit additional evidence where the income-tax authorities decided the case without giving the assessee sufficient opportunity to adduce evidence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Production of additional evidence is barred but the tribunal may allow documents or witnesses for substantial cause.
Production of additional evidence before the Tribunal is generally prohibited, but the Tribunal may, for reasons to be recorded, allow documents to be produced, witnesses to be examined or affidavits to be filed where such material is required to enable it to pass orders or for any other substantial cause, and may also permit additional evidence where the income-tax authorities decided the case without giving the assessee sufficient opportunity to adduce evidence.
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