https://www.taxtmi.com/caselaws?id=153529 In the absence of a statutory prohibition, the first appellate authority may admit and act upon additional evidence, including declaration forms not produced before the assessing officer, when exercising appellate discretion. Rule 27(2)(i) required such forms for deduction claims before assessment, but it did not bar production at the appellate stage. Rule 50(2) permitted further enquiry by the first appellate authority, and the narrower restriction under rule 61 for the Tribunal did not limit that power. The absence of separately recorded reasons for accepting the declarations did not, by itself, invalidate the appellate decision. en-us Sat, 16 Oct 1982 00:00:00 +0530 Wed, 24 Jul 2013 16:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153529 In the absence of a statutory prohibition, the first appellate authority may admit and act upon additional evidence, including declaration forms not produced before the assessing officer, when exercising appellate discretion. Rule 27(2)(i) required such forms for deduction claims before assessment, but it did not bar production at the appellate stage. Rule 50(2) permitted further enquiry by the first appellate authority, and the narrower restriction under rule 61 for the Tribunal did not limit that power. The absence of separately recorded reasons for accepting the declarations did not, by itself, invalidate the appellate decision. Case-Laws VAT and Sales Tax Sat, 16 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153529