Section 25(2)(c) in The Companies (Profits) Surtax Act, 1964
(c)the form in which appeals under section 11 or section 12 may be filed and the manner in which they shall be verified;(cc)[ the circumstances in which, the conditions subject to which and the manner in which, the [Commissioner (Appeals)] [Inserted by Act 16 of 1972, section 58] may permit an appellan to produce evidence which he did not produce or which he was not allowed to produce before the [Assessing Officer] [Substituted for the word "Income-tax Officer" by the Act 04 of 1988, section 187];]