https://www.taxtmi.com/acts?id=24887 Additional evidence on appeal is prohibited except where the adjudicating authority wrongly refused admissible evidence, the appellant was prevented by sufficient cause from producing evidence when called or relevant to a ground of appeal, or where the order was made without sufficient opportunity to adduce evidence. Admission under these exceptions requires written reasons, and the adjudicating authority or its authorised officer must be given a reasonable opportunity to examine, cross examine, or rebut the evidence. The Appellate Authority or Tribunal may also direct production of documents or witness examination to dispose of the appeal. en-us Fri, 21 Apr 2017 10:40:19 +0530 Tue, 20 Jun 2017 11:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24887 Additional evidence on appeal is prohibited except where the adjudicating authority wrongly refused admissible evidence, the appellant was prevented by sufficient cause from producing evidence when called or relevant to a ground of appeal, or where the order was made without sufficient opportunity to adduce evidence. Admission under these exceptions requires written reasons, and the adjudicating authority or its authorised officer must be given a reasonable opportunity to examine, cross examine, or rebut the evidence. The Appellate Authority or Tribunal may also direct production of documents or witness examination to dispose of the appeal. Act-Rules Bill Fri, 21 Apr 2017 10:40:19 +0530 https://www.taxtmi.com/acts?id=24887