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of <h1>Rule 46A: Restricted New Evidence in Tax Appeals; Conditions Apply for Admission and Assessing Officer's Review Required.</h1> Rule 46A of the Income-tax Rules, 1962, stipulates that appellants cannot present new evidence before the Joint Commissioner (Appeals) or Commissioner (Appeals) unless specific conditions are met. These conditions include refusal by the Assessing Officer to admit necessary evidence, sufficient cause preventing evidence production, or lack of opportunity provided by the Assessing Officer. Any new evidence admitted requires written reasons and must allow the Assessing Officer a chance to examine or rebut it. This rule does not limit the authority of the appeals officers to request additional evidence or witness examination to resolve appeals or adjust assessments or penalties.
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