Production of additional evidence before the [Deputy Commissioner (Appeals)] [and Commissioner (Appeals)

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....or, as the case may be, the Commissioner (Appeals)] any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the 6[Assessing Officer], except in the following circumstances, namely :-- (a) where the 7[Assessing Officer] has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by s....

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....ence produced under sub-rule (1) unless the 15[Assessing Officer] has been allowed a reasonable opportunity-- (a) to examine the evidence or document or to cross-examine the witness produced by the appellant, or (b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant. (4) Nothing contained in this rule shall affect the power of ....

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....th-tax (Amendment) Rules, 1978, w.e.f. 10-7-1978. 5. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 6. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 7. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-198....