https://www.taxtmi.com/caselaws?id=430261 The Madras HC declined to interfere under Article 226 with the Tribunal's finding on alleged sale suppression. It held that the assessee's reliance on affidavits and the characterisation of slips as quotations were introduced only at the appellate stage, after the assessment notice and search. The statutory conditions for admitting fresh evidence in appeal, including recorded reasons, genuineness of the documents and explanation for earlier non-production beyond the dealer's control, were not shown to have been properly satisfied. The writ court therefore confined itself to the decision-making process and left the Tribunal's order undisturbed. en-us Thu, 20 Oct 2022 00:00:00 +0530 Wed, 16 Nov 2022 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430261 The Madras HC declined to interfere under Article 226 with the Tribunal's finding on alleged sale suppression. It held that the assessee's reliance on affidavits and the characterisation of slips as quotations were introduced only at the appellate stage, after the assessment notice and search. The statutory conditions for admitting fresh evidence in appeal, including recorded reasons, genuineness of the documents and explanation for earlier non-production beyond the dealer's control, were not shown to have been properly satisfied. The writ court therefore confined itself to the decision-making process and left the Tribunal's order undisturbed. Case-Laws VAT and Sales Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430261