Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Section 311 Cr.P.C. empowers the trial court with broad...
Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Section 311 Cr.P.C. empowers the trial court with broad discretion to summon, examine or recall persons and to receive documentary evidence essential for a just decision; this power is not confined to oral testimony and may be exercised at any stage to rectify inadvertent omissions. Allowing production of documents expressly referred to in the complaint but not earlier annexed does not amount to impermissible amendment where the documents were known and considered during sanctioning. Applying these principles, the High Court held the trial court rightly permitted reception of the omitted documents and dismissed challenges to that exercise of discretion.
Section 311 Cr.P.C. empowers the trial court with broad discretion to summon, examine or recall persons and to receive documentary evidence essential for a just decision; this power is not confined to oral testimony and may be exercised at any stage to rectify inadvertent omissions. Allowing production of documents expressly referred to in the complaint but not earlier annexed does not amount to impermissible amendment where the documents were known and considered during sanctioning. Applying these principles, the High Court held the trial court rightly permitted reception of the omitted documents and dismissed challenges to that exercise of discretion.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
