https://www.taxtmi.com/article/detailed?id=6482 Admission of additional evidence in income tax appeals depends on the appellate authority's plenary powers and its satisfaction that the omission to raise the ground earlier was bona fide and not willful or unreasonable. The authority must evaluate the explanation and supporting materials before permitting new grounds or documents, exercising discretion consistent with law. If additional evidence is admitted, the department is entitled to scrutinize documents, cross examine witnesses and adduce rebuttal evidence to test the late material during the appeal proceeding. en-us Fri, 16 Oct 2015 06:07:25 +0530 Fri, 16 Oct 2015 06:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6482 Admission of additional evidence in income tax appeals depends on the appellate authority's plenary powers and its satisfaction that the omission to raise the ground earlier was bona fide and not willful or unreasonable. The authority must evaluate the explanation and supporting materials before permitting new grounds or documents, exercising discretion consistent with law. If additional evidence is admitted, the department is entitled to scrutinize documents, cross examine witnesses and adduce rebuttal evidence to test the late material during the appeal proceeding. Articles Income Tax Fri, 16 Oct 2015 06:07:25 +0530 https://www.taxtmi.com/article/detailed?id=6482