https://www.taxtmi.com/caselaws?id=58376 The Tribunal dismissed the assessee's miscellaneous application seeking to introduce fresh evidence, emphasizing the limited scope for presenting new evidence at the appellate stage. Despite the presentation of new evidence regarding jewelry supplies to specific parties in 1984, the Tribunal held that the assessee had sufficient time to gather evidence since 1977. The rejection was based on the legal framework governing the introduction of new evidence and the Tribunal's discretion in permitting such additions, ultimately reinforcing the principle that additional evidence should not be allowed to bolster a weak case. en-us Wed, 07 Jan 1987 00:00:00 +0530 Sat, 18 Dec 2010 17:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58376 The Tribunal dismissed the assessee's miscellaneous application seeking to introduce fresh evidence, emphasizing the limited scope for presenting new evidence at the appellate stage. Despite the presentation of new evidence regarding jewelry supplies to specific parties in 1984, the Tribunal held that the assessee had sufficient time to gather evidence since 1977. The rejection was based on the legal framework governing the introduction of new evidence and the Tribunal's discretion in permitting such additions, ultimately reinforcing the principle that additional evidence should not be allowed to bolster a weak case. Case-Laws Income Tax Wed, 07 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58376