https://www.taxtmi.com/article/detailed?id=664 An appeal must ordinarily be confined to the materials before the lower authority; fresh evidence obtained after adjudication cannot form the basis of an appeal unless the party shows it was denied sufficient opportunity below to procure or present that material. Parties expecting external confirmations should request adjournment, abeyance, or directions to the lower authority to consider post-adjudication documents; failure to seek such procedural relief before the first appellate forum will generally preclude reliance on subsequently obtained evidence. en-us Fri, 05 Feb 2010 00:00:00 +0530 Sat, 14 Sep 2013 22:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=664 An appeal must ordinarily be confined to the materials before the lower authority; fresh evidence obtained after adjudication cannot form the basis of an appeal unless the party shows it was denied sufficient opportunity below to procure or present that material. Parties expecting external confirmations should request adjournment, abeyance, or directions to the lower authority to consider post-adjudication documents; failure to seek such procedural relief before the first appellate forum will generally preclude reliance on subsequently obtained evidence. Articles Budget - Tax Proposals Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=664