Answer

1. F

   Facts

   Yes, if you can show sufficient cause. The Commissioner (Appeals) can admit additional evidence when you were prevented from producing it before the officer or were not given enough opportunity.

2. P

   Provisions and law

   • Sec 246A, Income-tax Act 1961 (now Sec 357)A best judgment assessment order can be appealed before the Commissioner (Appeals).
   • Rule 46A, Income-tax Rules 1962The Commissioner (Appeals) can admit new evidence if you had sufficient cause for not producing it before the officer or were not given enough opportunity.
3. A

   Analysis

   File Form 35 within 30 days of the demand and attach a separate application for additional evidence explaining why it was not filed before, for example notices went to an old email. The officer gets a chance to examine the new evidence through a remand report. A well-documented appeal often reduces or deletes best judgment additions.

4. C

   Conclusion

   1. 1Download the order and demand notice.
   2. 2Draft grounds and a statement of facts.
   3. 3Prepare an additional evidence application with reasons.
   4. 4File Form 35 within 30 days with the appeal fee.
   5. 5Apply for stay of the disputed demand.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.