Power to call for additional evidence: panel may permit documents or witnesses but must record reasons. The panel may call for or permit an eligible assessee to produce documents, examine witnesses, or file affidavits when necessary to enable it to issue proper directions, and the panel must record its reasons when granting such permission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to call for additional evidence: panel may permit documents or witnesses but must record reasons.
The panel may call for or permit an eligible assessee to produce documents, examine witnesses, or file affidavits when necessary to enable it to issue proper directions, and the panel must record its reasons when granting such permission.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.