https://www.taxtmi.com/acts?id=3855 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 18:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3855 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3855