Section 9 in Income-tax (Dispute Resolution Panel) Rules, 2009
9. Power to call for or permit additional evidence.
- Where the panel deems it necessary, it may call upon or, as the case may be, permit the eligible assessee to produce any document or examine any witness or file any affidavit to enable it to issue proper directions:Provided that the panel shall, while so permitting the eligible assessee record its reasons for such permission.
