https://www.taxtmi.com/caselaws?id=19453 Under Rule 15 of the Appellate Tribunal Rules, additional evidence may be admitted where it is necessary for a just decision or where substantial cause exists. The burden remained on the person affected by a forfeiture notice to show lawful acquisition of the properties, but the Tribunal could not reject further evidence on technical grounds without considering whether it was needed to enable proper adjudication. As the Tribunal failed to assess the affidavit and proposed evidence on that basis, the refusal was unsustainable. The appellant was entitled to a fresh opportunity to adduce evidence before the Tribunal. en-us Wed, 01 Feb 1995 00:00:00 +0530 Sat, 21 May 2016 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19453 Under Rule 15 of the Appellate Tribunal Rules, additional evidence may be admitted where it is necessary for a just decision or where substantial cause exists. The burden remained on the person affected by a forfeiture notice to show lawful acquisition of the properties, but the Tribunal could not reject further evidence on technical grounds without considering whether it was needed to enable proper adjudication. As the Tribunal failed to assess the affidavit and proposed evidence on that basis, the refusal was unsustainable. The appellant was entitled to a fresh opportunity to adduce evidence before the Tribunal. Case-Laws Income Tax Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19453