R Affidavit OPINION Required.

Querist :
Anonymous
(Querist) 22 April 2011
This query is : Resolved
Your Valuable Opinion Required along with the query. Do help.
When the petition submitted and after that if the petitioner want to submit some more details for the interest of justice, it can be filled by way of a rejoinder affidavit, in addition to your petition - that is rejoinder affidavit. CPC has this provision. when you file a petition against some one then in defence the opposite party files written statement. sometime some details of written statement need clarification/answer for your defence then you need to file a counter affidavit to that written statement.In short you can say reply to the reply both in Petitioner & Defedant right. For the new thinghs you will file additional statment,with support of an affidavit.(first show the reason to the court that why are you filing additional statement and then take the order from the court to filling the same.
is called as a rejoinder affidavit & counter affidavit.
BUT
Query :
1)SO we can say that rejoinder affidavit can be ONLY FILLED by Plantiff/Petitioner & it is applicable in any civil cases (ONLY), Writ Petition in civil. But it is applicable in HC & SC in any stage of the proceedings.
2)Counter Affidavit can be ONLY FILLED by Defedant & it is applicable in any civil cases , Writ Petition in civil. But it is applicable in HC & SC in any stage of the proceedings.
SO the conclusion is it is not applicable in criminal cases right ?
So it is also not applicable in any Tax matters in ITAT (Income Tax Appellate Tribunal) matters related to tax in any HC & SC.
DO guide me
Thanks.