1987 (1) TMI 125

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....opportunity to produce fresh evidence before the Tribunal or, in the alternative, for the Tribunal to remand the matter to the ITO for making further enquiries in the matter. 2. We have heard the learned counsel for the assessee in support of the said application and the learned departmental representative's objections to the said application. 3. Assessee-individual was carrying on business ....

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....4.98 to Saleh Mohammed Saleh and of Rs. 20,000 to Hasan Ali Khader on 21-4-1984. The Tribunal noted that supply of jewellery in both these cases was made c/o S. S. Trading Co., P. O. Box No. 1441, P. O. Sharjah. In the case of Saleh Mohammed Saleh, 23, pendants were supplied as against assessee's claim that Saleh Mohammed Saleh had ordered jewellery for personal use. The Tribunal, for reasons give....

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....cation repeats the said request made in application dated 14-8-1985 and urges that as the evidence regarding supply of goods to the aforesaid two parties, viz., on 25-5-1984 to Saleh Mohammed Saleh and on 21-4-1984 to Hasan Ali Khader, was produced for the first time before the Tribunal as the goods had been supplied long after the order of Commissioner (Appeals) in the assessee's case, therefore,....

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....re so when the additional evidence is still not in existence. Privy Council in Parsotim Thakur v. Lal Mohar Thakur AIR 1931 PC 143 observed that the rule regarding additional evidence is not intended to allow the litigant who has been unsuccessful in the lower Courts to patch up the weak parts of his case and fill up omissions in the Court of Appeal. Courts have cautioned the Tribunal to use its d....