https://www.taxtmi.com/caselaws?id=360029 An order fixing an appeal for early hearing is a judicial act, not a mere administrative direction, because it affects the course of adjudication and must be passed by the Bench with reasons. Additional documents cannot be placed on record informally merely because they are in the Revenue's possession; where they were not part of the lower-authority or assessment record, leave must be sought through the prescribed Rule 29 procedure. The Tribunal must then decide that application in accordance with law before the material can be relied upon. en-us Fri, 04 May 2018 00:00:00 +0530 Mon, 07 May 2018 20:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360029 An order fixing an appeal for early hearing is a judicial act, not a mere administrative direction, because it affects the course of adjudication and must be passed by the Bench with reasons. Additional documents cannot be placed on record informally merely because they are in the Revenue's possession; where they were not part of the lower-authority or assessment record, leave must be sought through the prescribed Rule 29 procedure. The Tribunal must then decide that application in accordance with law before the material can be relied upon. Case-Laws Income Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360029