HERBALIFE INTERNATIONAL INDIA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessed is aggrieved by an order dt. 28th Feb., 2006 passed by the Tribunal, Delhi Bench TV in ITA No. 1771/Del/2005 relevant for the asst. yr. 2001 -02.

(2.) AFTER hearing learned Counsel for the parties, we are of the opinion that the following substantial question of law arises for consideration:

(3.) WE may also mention that before the CIT(A), the assessed had sought to lead additional evidence regarding reconciliation of its accounts. This was in the form of a report prepared by the chartered accountants of the assessed, engaged by it for carrying out the exercise of reconciliation of figures of stocks. The CIT(A), however, did not permit the assessed to lead the said additional evidence.