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

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....uce before the ^4[Deputy Commissioner (Appeals)], ^5[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 ....

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....    (2) No evidence shall be admitted under sub-rule (1) unless the ^11[Deputy Commissioner (Appeals)] ^12[or, as the case may be, the Commissioner (Appeals)] records in writing the reasons for its admission.       (3) The ^13[Deputy Commissioner (Appeals)] ^14[or, as the case may be, the Commissioner (Appeals)] shall not take into account any evidence pr....

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....cause including the enhancement of the assessment or penalty (whether on his own motion or on the request of the ^18[Assessing Officer]) under sub-section (5) of section 23 or the imposition of penalty under section 18.]       ------------------------ Notes:- 1. Inserted vide Wealth-tax (Amendment) Rules, 1973, w.e.f. 1-4-1973. 2. Substituted vide Wealth-tax (Se....

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....tuted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 10. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 11. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 12.....