Additional grounds of appeal before the CIT(A)

This query is : Resolved 

02 July 2021 Sir,

Could you please explain the procedure of filing additional grounds of appeal before the CIT(A)? The circumstances in which one can or cannot file additional grounds of appeal? And a sample format of the same..?

11 October 2021 https://taxguru.in/income-tax/practical-approach-dealing-appeal-commissioner-income-tax-appeals.html

https://taxguru.in/income-tax/decoded-rule-46a-shreds-evidence.html


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