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of <h1>Tribunal May Allow New Evidence if Necessary for Decision or Assessee Lacked Opportunity, with Justified Reasons.</h1> Parties in an appeal before the Income-tax Appellate Tribunal are generally not allowed to introduce additional oral or documentary evidence. However, the Tribunal may permit the production of documents, examination of witnesses, or filing of affidavits if it deems them necessary for decision-making or if the income-tax authorities failed to provide the assessee adequate opportunity to present evidence. Such allowances must be justified with recorded reasons by the Tribunal.
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