Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Admissibility of fresh oral and documentary evidence before tribunal: restriction on parties but discretionary, reasoned power to admit</h1> Parties to an appeal are precluded from producing additional oral or documentary evidence before the Tribunal, but the Tribunal may, for reasons to be recorded, permit production of documents, examination of witnesses, filing of affidavits or adduction of evidence where such material is required to enable it to pass orders, for any other substantial cause, or where the income-tax authorities decided the case without giving the assessee sufficient opportunity to adduce evidence; operative effect: limits parties' right to introduce fresh evidence while conferring a discretionary, reasoned power on the Tribunal to admit it in specified circumstances.
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