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Additional grounds of appeal before the CIT(A)

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(Querist)
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..?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
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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