Production of additional evidence permitted in limited circumstances, with recorded reasons and reasonable opportunity for the assessing officer to respond. Rule 5A permits additional evidence before the Deputy Commissioner (Appeals) or Commissioner (Appeals) only in limited circumstances (refusal by Assessing Officer, sufficient cause preventing production, relevance to grounds of appeal, or lack of opportunity to adduce evidence), requires written reasons for admission, and mandates that the Assessing Officer be given a reasonable opportunity to examine, cross-examine, or rebut such evidence; the appellate authority also retains power to direct production of documents or witnesses, including for enhancement of assessment or penalty.
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.
Production of additional evidence permitted in limited circumstances, with recorded reasons and reasonable opportunity for the assessing officer to respond.
Rule 5A permits additional evidence before the Deputy Commissioner (Appeals) or Commissioner (Appeals) only in limited circumstances (refusal by Assessing Officer, sufficient cause preventing production, relevance to grounds of appeal, or lack of opportunity to adduce evidence), requires written reasons for admission, and mandates that the Assessing Officer be given a reasonable opportunity to examine, cross-examine, or rebut such evidence; the appellate authority also retains power to direct production of documents or witnesses, including for enhancement of assessment or penalty.
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