https://www.taxtmi.com/caselaws?id=152939 Additional evidence in appellate proceedings may be admitted only within the governing regulatory contingencies. Where the Tribunal found no basis to receive the additional documents, it could not then set aside the assessment and remit the matter for reconsideration on the footing of that excluded material. A general remand for fresh disposal based on evidence the party was denied leave to adduce was beyond the rule and legally unsustainable. The remand order was therefore set aside, the Tribunal's order annulled, and the matter sent back for disposal according to law. en-us Mon, 09 Oct 1978 00:00:00 +0530 Sat, 13 Jul 2013 11:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152939 Additional evidence in appellate proceedings may be admitted only within the governing regulatory contingencies. Where the Tribunal found no basis to receive the additional documents, it could not then set aside the assessment and remit the matter for reconsideration on the footing of that excluded material. A general remand for fresh disposal based on evidence the party was denied leave to adduce was beyond the rule and legally unsustainable. The remand order was therefore set aside, the Tribunal's order annulled, and the matter sent back for disposal according to law. Case-Laws VAT and Sales Tax Mon, 09 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152939