2006 (9) TMI 547

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..... 2 relevant for the assessment year 1998-99. 2. The only issue that has been raised in this appeal is about the admissibility of additional evidence by the Commissioner of Income-tax (Appeals) under rule 46A of the Income-tax Rules. 3. It appears that before the Assessing Officer adequate opportunities were given to the assessee to produce documents in support of expenditure towards payment o .....

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..... fficer. Under the circumstances, the CIT(A) took the additional evidence on record. Thereafter, the CIT(A) considered issue on merits and allowed the claim of the assessee. 5. The revenue thereafter preferred an appeal before the Tribunal, which was dismissed by the impugned order. The Tribunal, apart for noticing the aforesaid facts, also noted the contention of the assessee that the assessee .....

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