https://www.taxtmi.com/caselaws?id=396977 Section 391 CrPC gives an appellate court a wide but cautious discretion to admit additional evidence where it is necessary for the just disposal of the appeal and to prevent failure of justice. The power must be exercised sparingly, and not to fill lacunae or convert the appeal into a retrial. The Madras High Court accepted that the proposed documents were existing records already available with the tax department, were omitted by inadvertence, and were relevant to the defence on mens rea and alleged suppression of income. It therefore allowed the additional evidence and set aside the refusal. en-us Wed, 20 Nov 2019 00:00:00 +0530 Tue, 28 Jul 2020 18:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396977 Section 391 CrPC gives an appellate court a wide but cautious discretion to admit additional evidence where it is necessary for the just disposal of the appeal and to prevent failure of justice. The power must be exercised sparingly, and not to fill lacunae or convert the appeal into a retrial. The Madras High Court accepted that the proposed documents were existing records already available with the tax department, were omitted by inadvertence, and were relevant to the defence on mens rea and alleged suppression of income. It therefore allowed the additional evidence and set aside the refusal. Case-Laws Income Tax Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396977