Additional evidence u/s 264

This query is : Resolved 

31 December 2012 could additional evidences be produced before commissionar u/s 264 on reasonable ground?

31 December 2012 You should produce. If the evidence is found to be material and reasonable, if asked, you may explain the situations which have stopped you from producing the same during the assessment proceedings.
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If possible, draft your ground in such a manner that the CIT(A) himself compel you to
produce the evidence in support of your claims made in the submission.
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