https://www.taxtmi.com/caselaws?id=388951 Section 391 of the Code of Criminal Procedure, 1973 permits additional evidence at the appellate stage only sparingly, where it is necessary for a just decision and to prevent failure of justice. It cannot be used to fill lacuna, alter the case, or reopen the trial. Documentary evidence also falls within "evidence" under the provision, so an appellate court may permit production of documents where their absence would cause injustice. On the stated facts, the attempt to introduce material to show a security cheque and contest liability was impermissible, but production of the admitted reply to the demand notice was allowed only to prove its existence. en-us Fri, 22 Nov 2019 00:00:00 +0530 Thu, 28 Nov 2019 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388951 Section 391 of the Code of Criminal Procedure, 1973 permits additional evidence at the appellate stage only sparingly, where it is necessary for a just decision and to prevent failure of justice. It cannot be used to fill lacuna, alter the case, or reopen the trial. Documentary evidence also falls within "evidence" under the provision, so an appellate court may permit production of documents where their absence would cause injustice. On the stated facts, the attempt to introduce material to show a security cheque and contest liability was impermissible, but production of the admitted reply to the demand notice was allowed only to prove its existence. Case-Laws Indian Laws Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388951