https://www.taxtmi.com/caselaws?id=163357 An appellate tax order cannot stand where it is founded on additional evidence produced for the first time in second appeal without a formal admission order and without giving the Revenue a fair chance to meet that material. The Court treated this procedural defect as going to the root of the decision because the disputed documents materially supported the Tribunal's conclusion. The plea of waiver failed, as the absence of an earlier objection did not cure the prejudice caused by consideration of evidence placed behind the Revenue's back. The impugned orders were liable to be set aside and the matter remitted for fresh decision after both sides were allowed to lead and rebut evidence. en-us Mon, 08 Jan 2007 00:00:00 +0530 Tue, 01 Apr 2014 12:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163357 An appellate tax order cannot stand where it is founded on additional evidence produced for the first time in second appeal without a formal admission order and without giving the Revenue a fair chance to meet that material. The Court treated this procedural defect as going to the root of the decision because the disputed documents materially supported the Tribunal's conclusion. The plea of waiver failed, as the absence of an earlier objection did not cure the prejudice caused by consideration of evidence placed behind the Revenue's back. The impugned orders were liable to be set aside and the matter remitted for fresh decision after both sides were allowed to lead and rebut evidence. Case-Laws VAT and Sales Tax Mon, 08 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163357