2009 (11) TMI 72

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..... erred this appeal under Section 260A of Income Tax Act, 1961 (for short, "the Act") against the order of Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, dated 22.1.2009 passed in ITA No. 433/ASR/2008 for the assessment year 2003-04, proposing to raise the following substantial questions of law:- "(i) Whether on the facts and in the circumstances of the case, the ITAT Amritsar Bench, Amri .....

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..... tion of the assessee. The CIT (A) took into account affidavit filed before it by the assessee reiterating its stand. The view taken by the CIT (A) was upheld by the Tribunal, rejecting the contention that additional affidavit could not be taken into account, as doing so would violate Rule 46A of the Income Tax Rule 1962. The Tribunal observed as under:- "...16. The affidavit filed by the assessee .....

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