Procedure in appeal

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....c) may obtain further information, document or evidence from the appellant or any other person; (d) may obtain a report of the Assessing Officer on grounds of appeal or information, document or evidence furnished by the appellant; (e) may request the Assessing Officer for making further inquiry under sub-section (4) of section 250 of the Act and submit a report thereof; (f) shall serve a notice upon the appellant or any other person, or the Assessing Officer to submit such information, document or evidence or report, as the case may be, as may be specified by it or relevant to the appellate proceedings, on a specified date and time; (II) the appellant or any other person, as the case may be, shall furnish response as required in sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e is satisfied that the omission of such additional ground from the memorandum of appeal was not wilful or there was sufficient cause, admit the additional ground; or (B) in any other case, for reasons to be recorded in writing in the appeal order passed under clause (IX) not admit the additional ground; (VI) the appellant may furnish additional evidence, other than the evidence produced by him during the course of proceedings before the Assessing Officer, to the JCIT (Appeals), in such form, as may be specified, specifying therein as to how his case is covered by the exceptional circumstances specified in sub-rule (1) of rule 46A of the Rules; (VII) where the additional evidence is furnished,- (a) the JCIT (Appeals) shall admit suc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....all furnish the report within the date and time specified or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (g) the Assessing Officer may request the JCIT (Appeals) to direct the production of any document or evidence by the appellant, or the examination of any witness, as may be relevant to the appellate proceedings; (h) the JCIT (Appeals) for the purposes of making enquiries in the appeal proceedings as referred to in sub-clauses (c) or (e) of clause (I) or where the request referred to in sub-clause (g) is received, may, if it deems fit, send a notice - (A) directing the appellant to produce such document or evidence, as it may specify; or (B) for examinati....