VIJAY TRADING CO. Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) BY way of this appeal, the appellant has challenged the judgment and order dated 11.6.2000 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'B', Ahmedabad in ITA No. 933/Ahd/99 for AY 1995 -96.

(2.) WHILE admitting this appeal, this Court has framed the following substantial question of law:

(3.) HEARD the learned advocates appearing for the parties and considered the submissions. Learned advocate for the appellant has contended that in view of provisions of Rule 29 of the Income -tax (Appellate Tribunal) Rules, 1963, the Tribunal ought to have permitted the assessee to produce the additional documents. Rule 29 of the Income Tax Appellate Tribunal rules, 1963, reads as under: