TMI BlogProduction of additional evidence before the [Deputy Commissioner (Appeals)] [and Commissioner (Appeals)X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Officer] has refused to admit evidence which ought to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. (3) The 13 [Deputy Commissioner (Appeals)] 14 [or, as the case may be, the Commissioner (Appeals)] shall not take into account any evidence 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- Appellate Assistant Commissioner 3. Inserted vide Wealth-tax (Amendment) Rules, 1978, w.e.f. 10-7-1978. 4. Inserted vide Wealth-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:- Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Assistant Commissioner 12. Inserted vide Wealth-tax (Amendment) Rules, 1978, w.e.f. 10-7-1978. 13. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- Appellate Assistant Commissioner 14. Inserted vide Wealth-tax (Amendment) Rules, 1978, w.e.f. 10-7-1978. 15. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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