https://www.taxtmi.com/caselaws?id=195400 Proceedings under Section 145 are meant to be completed expeditiously, so the time fixed by the Magistrate generally governs both written statements and the documents and affidavits supporting them. Additional documents filed after the fixed time are not admissible as of right, though the Magistrate may, in exceptional cases and on sufficient cause shown, accept them in the interests of justice. A defect in attestation of affidavits already filed within time is a curable irregularity, and proper attestation may be permitted without affecting the substantive requirements of the provision. en-us Thu, 10 Jan 1963 00:00:00 +0530 Sat, 28 Oct 2017 13:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195400 Proceedings under Section 145 are meant to be completed expeditiously, so the time fixed by the Magistrate generally governs both written statements and the documents and affidavits supporting them. Additional documents filed after the fixed time are not admissible as of right, though the Magistrate may, in exceptional cases and on sufficient cause shown, accept them in the interests of justice. A defect in attestation of affidavits already filed within time is a curable irregularity, and proper attestation may be permitted without affecting the substantive requirements of the provision. Case-Laws Indian Laws Thu, 10 Jan 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195400