Delhi HC Dismisses Revenue Appeal on ITAT's Admission of Additional Evidence for Assessment Year 1991-92.

The Delhi HC dismissed the revenue's appeal challenging the ITAT's decision to admit additional evidence for the assessment year 1991-92. The ITAT had allowed the evidence under rule 46A of the Income Tax Rules. The HC determined that no substantial question of law was present, leading to the dismissal.

---

---

The Delhi High Court dismissed the revenue's appeal against an order of the Income Tax Appellate Tribunal regarding additional evidence in a case for the assessment year 1991-92. The Tribunal found no error in allowing the additional evidence under rule 46A of the Income Tax Rules. The High Court held that no substantial question of law arose and dismissed the appeal.

---