COMMISSIONER OF INCOME TAX Vs. EICHER TRACTORS LTD.

JUDGEMENT

(1.) 2509/Del/2002 relevant for the asst. yr. 1991 -92. 2. The only issue that arose before the Tribunal was whether the CIT(A) ought to have allowed additional evidence to be adduced by the assessee under r. 46A of the IT Rules.

(2.) From the impugned order it is quite clear that the CIT(A) had asked the AO for comments on the question of objection to the admission of the additional evidence. On this basis, the additional evidence was taken into consideration by the CIT(A).

(3.) The Tribunal has noted these facts and has come to the conclusion that there is no error committed by the CIT(A) taking additional evidence on record under r. 46A of the IT Rules.