COMMISSIONER OF INCOME TAX Vs. ELEKCHAND JAIN

JUDGEMENT

(1.) AGAINST an order of assessment passed by the ITO in regard to the asst. year 1978 -79, the assessee preferred an appeal before the AAC. In the appeal, two documents were filed on behalf of the assessee ; one was some data from the Government Dairy Farm, Anjora, and the other from Mahavir Gaushala, Raipur. A perusal of the order of the AAC indicates that reliance was placed by him on these two documents also in deciding the appeal.

(2.) THE CIT, aggrieved by the aforesaid order, preferred a second appeal before the Tribunal. One of the grounds raised before the Tribunal in appeal was that the AAC had committed an error in admitting fresh evidence in contravention of r. 46A of the IT Rules. The appeal was dismissed by the Tribunal. In doing so, however, the Tribunal did not advert to the aforesaid ground at all in its order.

(3.) THIS application was dismissed by the Tribunal. In the order dismissing the application under s. 256(1) of the Act, nothing has been said by the Tribunal in regard to question No. 1 which related to the admission of fresh evidence in contravention of r. 46A. The CIT has consequently made this application under S. 256(2) of the Act with a prayer that the Tribunal may be directed to refer the aforesaid two questions to this Court for its opinion.