https://www.taxtmi.com/caselaws?id=19249 The High Court upheld the Tribunal's decision to refuse additional evidence in an income tax case, emphasizing that Rule 29 does not grant parties the right to produce additional evidence. The power to request evidence lies with the Tribunal, which must provide reasons for such a requirement. Since the Tribunal found existing material sufficient in this case, the High Court rejected the Revenue's argument and ruled in favor of the Tribunal. The question referred to the High Court was answered in the affirmative against the Revenue, with no order as to costs. en-us Thu, 24 Nov 1994 00:00:00 +0530 Wed, 04 Nov 2009 18:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19249 The High Court upheld the Tribunal's decision to refuse additional evidence in an income tax case, emphasizing that Rule 29 does not grant parties the right to produce additional evidence. The power to request evidence lies with the Tribunal, which must provide reasons for such a requirement. Since the Tribunal found existing material sufficient in this case, the High Court rejected the Revenue's argument and ruled in favor of the Tribunal. The question referred to the High Court was answered in the affirmative against the Revenue, with no order as to costs. Case-Laws Income Tax Thu, 24 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19249