https://www.taxtmi.com/acts?id=6505 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 15 Sep 2012 12:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6505 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. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6505