Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 5A of Wealth Tax Rules: Introducing New Evidence in Appeals Requires Specific Conditions and Documentation.</h1> The Wealth Tax Rules, 1957, under Rule 5A, outline conditions for the production of additional evidence before the Deputy Commissioner (Appeals) or Commissioner (Appeals). An appellant can introduce new evidence only if the Assessing Officer previously refused to admit it, or if the appellant was unable to present it due to valid reasons. The appellate authority must document reasons for admitting such evidence and ensure the Assessing Officer has the opportunity to examine or rebut it. This rule does not limit the appellate authorities' power to request further evidence or witness examination for appeal resolution or assessment enhancement.
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