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2014 (5) TMI 836 - MADRAS HIGH COURTEntertainment of additional evidence - Whether Tribunal is right in dismissing the appeal without considering the objection filed by the Department w.r.t. admissibility of new records before the Appellate Assistant Commissioner (CT) which is violation u/s 39-B(2) of the Tamil Nadu General Sales Tax Act, 1959 – Held that:- Judgment in State of Tamil Nadu v. Shah Moolchand Kasthurchand and Another [2009 (10) TMI 826 - MADRAS HIGH COURT] followed - Certain documents which were produced, considered and taken into account by the Appellate Assistant Commissioner while the appeal was heard were not produced by the assessee before the AO - Tribunal, without answering the said issue had proceeded to decide the appeal on merits and ultimately dismissed the appeal - A reading of the Appellate Assistant Commissioner's order does not indicate of any consideration with regard to application of the provisions of Section 39B(2) - The documents produced by the assessee before the Appellate Assistant Commissioner should not have been relied upon - Since Tribunal has also not considered the issue and there is no answer - Both the orders the Appellate AC and Tribunal set aside – Decided in favour of Revenue.
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