https://www.taxtmi.com/caselaws?id=163152 Additional evidence at the appellate stage may be received only in the limited circumstances permitted by the statutory scheme, and the assessing authority must be given a reasonable opportunity to challenge or rebut it. The first appellate authority had accepted the forms as additional evidence and remanded the matter for verification, which preserved that opportunity. The Tribunal erred by allowing the exemption claims straightaway on the basis of those forms, thereby bypassing the mandatory rebuttal process. Its order was therefore unsustainable, and the matter was required to follow the remand route for verification and lawful reconsideration. en-us Fri, 07 Sep 2007 00:00:00 +0530 Mon, 24 Mar 2014 16:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163152 Additional evidence at the appellate stage may be received only in the limited circumstances permitted by the statutory scheme, and the assessing authority must be given a reasonable opportunity to challenge or rebut it. The first appellate authority had accepted the forms as additional evidence and remanded the matter for verification, which preserved that opportunity. The Tribunal erred by allowing the exemption claims straightaway on the basis of those forms, thereby bypassing the mandatory rebuttal process. Its order was therefore unsustainable, and the matter was required to follow the remand route for verification and lawful reconsideration. Case-Laws VAT and Sales Tax Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163152