https://www.taxtmi.com/caselaws?id=798850 Rule 29 compliance for additional evidence required fresh determination where Tribunal receipt endorsements and file inspection prima facie showed that Paper Book No. II-A and the supporting affidavit had been filed. The absence of a separately titled Rule 29 application did not by itself justify doubting their filing. The Tribunal must determine whether the affidavit met Rule 29 requirements and, if so, whether the additional material was relevant to the appeal and what consequential effect it should have. The rejection of the miscellaneous application was set aside only to that extent; the grievance concerning Paper Book No. II was not pursued. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798850 Rule 29 compliance for additional evidence required fresh determination where Tribunal receipt endorsements and file inspection prima facie showed that Paper Book No. II-A and the supporting affidavit had been filed. The absence of a separately titled Rule 29 application did not by itself justify doubting their filing. The Tribunal must determine whether the affidavit met Rule 29 requirements and, if so, whether the additional material was relevant to the appeal and what consequential effect it should have. The rejection of the miscellaneous application was set aside only to that extent; the grievance concerning Paper Book No. II was not pursued. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798850