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          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.

          <h1>Admission of fresh evidence: appellate authority may permit late production subject to prescribed circumstances, conditions and manner.</h1> The amendment delegates to the Appellate Assistant Commissioner power to permit an appellant to produce evidence not produced or not allowed before the Income-tax Officer, subject to the circumstances in which, the conditions subject to which and the manner in which such permission may be granted.

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