Fresh evidence admissibility: tribunal decisions favoring taxpayers require departmental opportunity to test evidence and periodic reporting. The Board directs collection and reporting of Tribunal orders in two categories: (1) orders founded on fresh and additional evidence first adduced before the Tribunal, noting whether the Department's authorised representative had a reasonable opportunity to examine such evidence; and (2) orders favourable to the assessee despite the factual record appearing to preponderantly support the Department, with initial and quarterly statements required and acknowledgement of receipt requested.
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.
Fresh evidence admissibility: tribunal decisions favoring taxpayers require departmental opportunity to test evidence and periodic reporting.
The Board directs collection and reporting of Tribunal orders in two categories: (1) orders founded on fresh and additional evidence first adduced before the Tribunal, noting whether the Department's authorised representative had a reasonable opportunity to examine such evidence; and (2) orders favourable to the assessee despite the factual record appearing to preponderantly support the Department, with initial and quarterly statements required and acknowledgement of receipt requested.
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