Income-tax appellate rules amended: triplicate paper book required and additional evidence allowed by tribunal for recorded reasons. The amendment requires the appellant to file, within one month of appeal, a paper book in triplicate with copies of documents, witness statements and other papers relied upon, and the respondent to file a similar paper book within one month of service. The Tribunal may direct preparation of a triplicate paper book at either party's cost. Parties are generally barred from producing additional evidence before the Tribunal, but the Tribunal may allow documents, witnesses or affidavits, or permit evidence to be adduced for reasons to be recorded or where the assessee was denied sufficient opportunity to adduce evidence.
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Income-tax appellate rules amended: triplicate paper book required and additional evidence allowed by tribunal for recorded reasons.
The amendment requires the appellant to file, within one month of appeal, a paper book in triplicate with copies of documents, witness statements and other papers relied upon, and the respondent to file a similar paper book within one month of service. The Tribunal may direct preparation of a triplicate paper book at either party's cost. Parties are generally barred from producing additional evidence before the Tribunal, but the Tribunal may allow documents, witnesses or affidavits, or permit evidence to be adduced for reasons to be recorded or where the assessee was denied sufficient opportunity to adduce evidence.
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