Admission of fresh evidence: appellate assistant commissioner may permit previously unproduced or disallowed evidence under prescribed conditions. An amendment to section 295(2) adds a clause empowering the Appellate Assistant Commissioner to permit an appellant to produce evidence not produced or ... Summary
Admission of fresh evidence: appellate assistant commissioner may permit previously unproduced or disallowed evidence under prescribed conditions.
An amendment to section 295(2) adds a clause empowering the Appellate Assistant Commissioner to permit an appellant to produce evidence not produced or not allowed before the Income-tax Officer, subject to specified circumstances, conditions and the prescribed manner in which such permission may be granted.
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