Tag Archives: Additional Evidence

ITAT has to consider application to produce additional evidence : HC

By | April 2, 2020

Additional evidence Before ITAT HIGH COURT OF BOMBAY Braganza Construction (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle-2(1), Panaji M.S. SONAK AND C.V. BHADANG, JJ. TAX APPEAL NO. 47 OF 2012 DECEMBER  6, 2019 S.R. Rivankar and Rama Rivankar, Advs. for the Appellant. Ms. Susan Linhares, Standing Counsel for the Respondent. JUDGMENT M.S. Sonak, J. – Heard Mr. Rivankar, the learned Counsel for… Read More »

Whether Additional Evidence can be submitted in GST appeal

By | May 1, 2018

 Production of additional evidence before the Appellate Authority or the Appellate Tribunal in GST Appeal All evidence should be normally submitted at the original hearing only. Additional evidence is normally allowed only in very genuine cases. Appellate court should not travel outside the record of lower court. Additional Evidence can not be submitted in GST… Read More »