https://www.taxtmi.com/caselaws?id=67662 An assessee facing a cash-credit addition was denied an effective to rebut adverse material, including a statement recorded behind its back, and sought to file affidavits and a bank certificate as additional evidence. The appellate authority was required to consider whether sufficient cause prevented earlier production of that material and whether it was necessary for a fair decision. Where justice so requires, appellate powers are wide enough to admit such evidence. The additional evidence should have been admitted, and the matter was remitted for fresh consideration after giving both sides a proper hearing. en-us Mon, 19 Jul 1976 00:00:00 +0530 Sat, 12 Mar 2011 12:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67662 An assessee facing a cash-credit addition was denied an effective to rebut adverse material, including a statement recorded behind its back, and sought to file affidavits and a bank certificate as additional evidence. The appellate authority was required to consider whether sufficient cause prevented earlier production of that material and whether it was necessary for a fair decision. Where justice so requires, appellate powers are wide enough to admit such evidence. The additional evidence should have been admitted, and the matter was remitted for fresh consideration after giving both sides a proper hearing. Case-Laws Income Tax Mon, 19 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67662