https://www.taxtmi.com/caselaws?id=9067 An appellate authority cannot refuse to admit additional evidence for want of prior production and lack of tested genuineness, yet still rely on that same material to support an adverse finding. The correspondence in question was material to whether the business was controlled and managed wholly outside the taxable territories, so the finding recorded without proper consideration of relevant evidence was defective. The Tribunal's disposal was therefore improper, the matter was to be reheard on a proper evidentiary basis, and the technical answer was in favour of the assessee. en-us Tue, 31 Jul 1973 00:00:00 +0530 Fri, 19 Jun 2009 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9067 An appellate authority cannot refuse to admit additional evidence for want of prior production and lack of tested genuineness, yet still rely on that same material to support an adverse finding. The correspondence in question was material to whether the business was controlled and managed wholly outside the taxable territories, so the finding recorded without proper consideration of relevant evidence was defective. The Tribunal's disposal was therefore improper, the matter was to be reheard on a proper evidentiary basis, and the technical answer was in favour of the assessee. Case-Laws Income Tax Tue, 31 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9067