Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Additional evidence in income tax appeals is tightly restricted, with written reasons and Assessing Officer rebuttal safeguards required. Production of additional evidence before the Joint Commissioner (Appeals) or Commissioner (Appeals) is generally barred unless limited grounds exist, such as refusal by the Assessing Officer to admit evidence, sufficient cause for non-production, or lack of sufficient opportunity. Admission must be supported by written reasons, and the Assessing Officer must be allowed a reasonable opportunity to examine, cross-examine, or rebut the additional evidence. The appellate authority retains power to direct production of documents or witnesses for disposal of the appeal or other substantial cause.
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.
Additional evidence in income tax appeals is tightly restricted, with written reasons and Assessing Officer rebuttal safeguards required.
Production of additional evidence before the Joint Commissioner (Appeals) or Commissioner (Appeals) is generally barred unless limited grounds exist, such as refusal by the Assessing Officer to admit evidence, sufficient cause for non-production, or lack of sufficient opportunity. Admission must be supported by written reasons, and the Assessing Officer must be allowed a reasonable opportunity to examine, cross-examine, or rebut the additional evidence. The appellate authority retains power to direct production of documents or witnesses for disposal of the appeal or other substantial cause.
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