|
Tax4india ›› VAT›› VAT In India ›› VAT In Uttaranchal ››Uttaranchal VAT Drafts
UTTARANCHAL VAT DRAFTS
10.MISCELLANEOUS
Section 67: Additional Evidence in Appeal
The assessee shall not be entitled to produce additional evidence, whether oral or
documentary, before the appellate authority or the Tribunal except where the
evidence sought to be adduced in evidence, which the assessing authority had
wrongly refused to admit or which after exercise of due diligence was not within
his knowledge or could not be produced by him before the assessing authority, and
in every such case, upon the additional evidence being taken on record, reasonable
opportunity for challenge or rebuttal shall be given to the assessing authority.
|