Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
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 
TaxTMI 
of 4811 
Join Channel 
