https://www.taxtmi.com/caselaws?id=49643 The Tribunal was justified in refusing to permit the assessee to raise, for the first time after remand, a new factual contention that the remitted moneys were not his own and in declining to take additional evidence on that question. The proposed plea depended on facts that could not be decided on the existing record, and the Tribunal had jurisdiction to reject further evidence as a proper exercise of discretion. No interference was warranted with that refusal, especially because acceptance of the new contention would have rendered the earlier remand unnecessary. The ruling therefore remained against the assessee. en-us Thu, 24 Apr 1958 00:00:00 +0530 Fri, 05 Sep 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49643 The Tribunal was justified in refusing to permit the assessee to raise, for the first time after remand, a new factual contention that the remitted moneys were not his own and in declining to take additional evidence on that question. The proposed plea depended on facts that could not be decided on the existing record, and the Tribunal had jurisdiction to reject further evidence as a proper exercise of discretion. No interference was warranted with that refusal, especially because acceptance of the new contention would have rendered the earlier remand unnecessary. The ruling therefore remained against the assessee. Case-Laws Income Tax Thu, 24 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49643