1969 (10) TMI 15

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..... tion by a court in granting relief to parties is applicable in the matter of assessment of the tea income of the company under the Agricultural Income-tax Act - Held, yes
Judge(s) : UNNIKRISHNA KURUP., T. C. RAGHAVAN. JUDGMENT The judgment of the court was delivered by RAGHAVAN J.-The Appellate Tribunal admitted additional evidence when the appeal was pending before it ; and the questions r .....

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..... lo-American Direct Tea Trading Co. v. Commissioner of Agricultural Income-tax may be referred to. We may also point out that regulation 25 of the Kerala Agricultural Income-tax (Appellate Tribunal) Regulations, 1965, provides for admission of additional evidence by the Tribunal. The present case will come directly under regulation 25 (1)(b). For this reason also the action of the Tribunal was righ .....

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