https://www.taxtmi.com/caselaws?id=372216 Additional evidence may be admitted in appellate proceedings where it is necessary for proper adjudication and to do substantial justice, especially if the existing record is insufficient to decide the dispute satisfactorily. Here, documents supporting the assessee's claim on plot-transfer cost were produced for the first time before the Tribunal, so their genuineness required verification. The matter was therefore restored for fresh examination, including scrutiny of original records and supporting material, so the claim could be decided de novo after the assessee was given an opportunity to substantiate it. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 09:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372216 Additional evidence may be admitted in appellate proceedings where it is necessary for proper adjudication and to do substantial justice, especially if the existing record is insufficient to decide the dispute satisfactorily. Here, documents supporting the assessee's claim on plot-transfer cost were produced for the first time before the Tribunal, so their genuineness required verification. The matter was therefore restored for fresh examination, including scrutiny of original records and supporting material, so the claim could be decided de novo after the assessee was given an opportunity to substantiate it. Case-Laws Income Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372216