https://www.taxtmi.com/caselaws?id=56592 Additional evidence at the appellate stage may be admitted only where it is necessary for proper adjudication and the party gives a satisfactory explanation for not producing it earlier. A new plea may be entertained when the supporting material is already on record, but not where both the plea and the evidence are introduced for the first time without justification. On the facts, the letter sought to be filed for the first time was rightly refused, while the remaining documents justified reconsideration by the first appellate authority after hearing both sides. The assessment was therefore set aside only to the limited extent of remand, without any decision on the merits of the rental income claim. en-us Sat, 03 Mar 1984 00:00:00 +0530 Sat, 04 Dec 2010 17:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56592 Additional evidence at the appellate stage may be admitted only where it is necessary for proper adjudication and the party gives a satisfactory explanation for not producing it earlier. A new plea may be entertained when the supporting material is already on record, but not where both the plea and the evidence are introduced for the first time without justification. On the facts, the letter sought to be filed for the first time was rightly refused, while the remaining documents justified reconsideration by the first appellate authority after hearing both sides. The assessment was therefore set aside only to the limited extent of remand, without any decision on the merits of the rental income claim. Case-Laws Income Tax Sat, 03 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56592