https://www.taxtmi.com/caselaws?id=60419 Procedural restrictions on additional evidence before the Tribunal do not bar consideration of relevant material arising from the same subject matter when admission is necessary for substantial justice. Where the appellate authority has not dealt with all grounds and fairness requires both sides to be heard on new departmental material that emerged after the first appellate order, the Tribunal may admit the material, set aside the earlier order, and remit the matter for fresh disposal. The dispute is then reheard with adequate opportunity to the parties and consideration of all grounds. en-us Mon, 09 Dec 1985 00:00:00 +0530 Wed, 05 Jan 2011 12:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60419 Procedural restrictions on additional evidence before the Tribunal do not bar consideration of relevant material arising from the same subject matter when admission is necessary for substantial justice. Where the appellate authority has not dealt with all grounds and fairness requires both sides to be heard on new departmental material that emerged after the first appellate order, the Tribunal may admit the material, set aside the earlier order, and remit the matter for fresh disposal. The dispute is then reheard with adequate opportunity to the parties and consideration of all grounds. Case-Laws Wealth-tax Mon, 09 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60419