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1 - 4 of 4 (0.18 seconds)Hiralal Devdutt Jagadhri vs Addl. Commissioner Of Income Tax. on 13 February, 1980
11. We have heard the rival submissions and perused the relevant materials
on record. The supporting evidence as filed by the Ld. counsel is nothing but
additional evidence. We are of the considered view that admission of the
additional evidence filed by the assessee on the above ground of appeal by us
would facilitate to render substantial justice between the parties. We are
aware of the position of law that where an additional evidence has been
allowed to be adduced, the interests of justice demand that the other side
must be given an opportunity to explain or rebut such additional evidence as
held in the case of Smt. Urmial Ratilal v. CIT, (1982) 136 ITR 797, 799 (Guj);
Hiralal Devdutt Jagadhri v. Addl. CIT, (1980) 18 CIT (Punj) 96, 98.
Section 250 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
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