https://www.taxtmi.com/acts?id=6771 Production of additional evidence before the Tribunal is generally prohibited, but the Tribunal may, for reasons to be recorded, allow documents to be produced, witnesses to be examined or affidavits to be filed where such material is required to enable it to pass orders or for any other substantial cause, and may also permit additional evidence where the income-tax authorities decided the case without giving the assessee sufficient opportunity to adduce evidence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 15 Jan 2026 12:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6771 Production of additional evidence before the Tribunal is generally prohibited, but the Tribunal may, for reasons to be recorded, allow documents to be produced, witnesses to be examined or affidavits to be filed where such material is required to enable it to pass orders or for any other substantial cause, and may also permit additional evidence where the income-tax authorities decided the case without giving the assessee sufficient opportunity to adduce evidence. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6771