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CA Final · Direct Tax Laws & International Taxation · Appeals and Revision

Ravi Exports appealed to the Commissioner (Appeals) and wants to produce a fresh invoice not shown to the Assessing Officer. The Assessing Officer had passed the order without giving Ravi sufficient opportunity to adduce evidence. Under Rule 192 of the Income-tax Rules, 2026, which statement is correct?

The evidence may be admitted because the Assessing Officer did not give sufficient opportunity to adduce it. However, the Commissioner (Appeals) must record reasons in writing, and must give the Assessing Officer a reasonable opportunity to examine or rebut it before considering it.

  1. AEvidence can never be admitted if not produced before the Assessing Officer
  2. BEvidence may be admitted, but only after the Commissioner (Appeals) records reasons in writing and the Assessing Officer has had a reasonable opportunity to examine or rebut itCorrect
  3. CEvidence may be admitted without any reasons or opportunity to the Assessing Officer
  4. DEvidence may be admitted only if the Assessing Officer consents in writing

Explanation

Rule 192(1)(d) allows additional evidence where the order was made without sufficient opportunity to adduce evidence. Sub-rule (2) requires written reasons for admission, and sub-rule (3) requires the Assessing Officer be allowed a reasonable opportunity to examine or rebut it. Consent of the Assessing Officer is not required.

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