UOP LLC vs Addl. DIT
Powers of Tribunal-Admission of: additional evidence-AY 2001-02. The Tribunal could admit additional evidence which was relevant for a just decision and come into possession of the department after filin [LexDoc Id : 325167]
UPO LLC vs Additional Director of Income Tax
Powers of Tribunal-Procedure for admission of additional evidence-
AY 2001-02. The tribunal was empowered to admit the additional evidence not only if it required such evidence to ‘enable it to pronounce judgment’ b [LexDoc Id : 318027]
UOI vs Gupta Builders (P) Ltd. and Ors.
Prosecution: Failure to pay TDS-Limitation for launching prosecution-The assessee had not paid the tax deducted at source. No notice to the assessee was necessary for launching prosecution. The prosecution was launched [LexDoc Id : 316494]