https://www.taxtmi.com/caselaws?id=154738 Material already produced before the assessing authority cannot be treated as additional evidence when placed before the Tribunal for consideration. The Tribunal's refusal to examine the assessee's accounts was based on an incorrect factual premise that the assessee had not appeared before the first appellate authority, whereas the record showed the accounts were already on file in the regular assessment proceedings. On that basis, the refusal to consider the accounts was unsustainable, and the matter required reconsideration and fresh disposal. en-us Fri, 25 Jul 1986 00:00:00 +0530 Mon, 26 Aug 2013 18:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154738 Material already produced before the assessing authority cannot be treated as additional evidence when placed before the Tribunal for consideration. The Tribunal's refusal to examine the assessee's accounts was based on an incorrect factual premise that the assessee had not appeared before the first appellate authority, whereas the record showed the accounts were already on file in the regular assessment proceedings. On that basis, the refusal to consider the accounts was unsustainable, and the matter required reconsideration and fresh disposal. Case-Laws VAT and Sales Tax Fri, 25 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154738