Home
Advanced Search
My Documents
Admin Login
   E-mail
What's New
Quick Links
News
Information Sharing
Bookmark and Share
48 Additional evidence in appeal or revision M.P. ACT

 

48 Additional evidence in appeal or revision
A dealer shall not be entitled to produce additional evidence whether oral or documentary in appeal before the appellate Additional Commissioner or the Appellate Board or in revision before the Commissioner except where the evidence sought to be adduced is 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 or for the production of which adequate time was not given by 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 Commissioner 
Total Visitors: 194325 Copyrights © PANKAJ NIGAM & ASSOCIATES All Rights Reserved. Powered By Aem Solutions