https://www.taxtmi.com/caselaws?id=90575 Additional evidence may be received in appeal where it is necessary for a proper decision and is relevant to the dispute, including valuation and comparability questions. The Tribunal may admit such material when its production is required to enable it to pass orders and to meet the ends of justice. If the opposing party has not had an opportunity to answer the new evidence, fairness requires that the material be supplied and the matter heard afresh before a de novo decision is taken. The principles applied are relevance, necessity, and observance of natural justice. en-us Tue, 16 Apr 1996 00:00:00 +0530 Mon, 10 Oct 2011 11:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90575 Additional evidence may be received in appeal where it is necessary for a proper decision and is relevant to the dispute, including valuation and comparability questions. The Tribunal may admit such material when its production is required to enable it to pass orders and to meet the ends of justice. If the opposing party has not had an opportunity to answer the new evidence, fairness requires that the material be supplied and the matter heard afresh before a de novo decision is taken. The principles applied are relevance, necessity, and observance of natural justice. Case-Laws Customs Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90575