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2017 (1) TMI 995 - HC - Income TaxAdmission of additional evidence by the tribunal - Validity of Chamber Summons - appellant seeks to introduce further evidence by way of an Arbitral award which is in the nature of a consent award - eligibility to Section 54F - there is an allotment letter but not construction was made - amount not deposited in the Capital Gain account with Bank - Held that:- The amendment now sought and which seeks to include the copy of the arbitral award as well as certain correspondence the appellant seeks to extend reliance upon the additional evidence to these documents over and above the Additional Evidences Paper Book filed before the Tribunal. The documents have sought to be relied upon in the form of the Arbitral award is pursuant to an Arbitral agreement dated 20th December, 2013 as we have observed earlier which is more than a year after the impugned order was passed. Furthermore, the correspondence sought to be relied upon in the above present Chamber Summons as part of the amendment sought by at paragraph xv on page 6 of the appeal paper book are the very same documents which were filed before the Tribunal along with the Additional Evidences Paper Book. In our view, the amendment sought is impermissible. We are not inclined to allow the Chamber Summons and we therefore declare Chamber Summons as dismissed.
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