https://www.taxtmi.com/acts?id=21804 Production of additional evidence is barred where the party had possession or knowledge but failed to produce it before the Inspector during investigation; however the Bench may, for reasons recorded, allow such evidence if it requires it to pass orders, or if the Inspector denied sufficient opportunity, directing production before the Bench or another authority and requiring compliance and transmission of records, with the admitted evidence provided to other parties for rebuttal. en-us Thu, 28 Jul 2016 10:41:12 +0530 Wed, 28 Jan 2026 12:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21804 Production of additional evidence is barred where the party had possession or knowledge but failed to produce it before the Inspector during investigation; however the Bench may, for reasons recorded, allow such evidence if it requires it to pass orders, or if the Inspector denied sufficient opportunity, directing production before the Bench or another authority and requiring compliance and transmission of records, with the admitted evidence provided to other parties for rebuttal. Act-Rules Companies Law Thu, 28 Jul 2016 10:41:12 +0530 https://www.taxtmi.com/acts?id=21804