Rule 192: documentary, other than the evidence produced by him during the course of proceedings before the Ass

Bare law

Rule 192 - documentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, exce

192. (1) The appellant shall not be entitled to produce before the Joint Commissioner (Appeals) or the Commissioner (Appeals), any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, except in the following circumstances: — (a) where the Assessing Officer has refused to admit evidence, which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence

Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362.

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