Section 29 in Income-Tax (Appellate Tribunal) Rules, 1963
29. [ Production of additional evidence before the Tribunal [Substitued by the Income-tax (Appellate Tribunal) Amandment Rules, 1973] - The parties to the appeal shall not be entitled to produce additional evidence either oral or documentary before the Tribunal, but if the Tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or , if the income-tax authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal, for reasons to be recorded, may allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced.]
