1987 (9) TMI 23

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....sed by the Income-tax Officer in regard to the assessment year 1978-79, the assessee preferred an appeal before the Appellate Assistant Commissioner. 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 Appellate Assistant Commissioner indicates that r....

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....or its opinion : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in dismissing the departmental appeal without considering the following ground : (i) Admitting fresh evidence in contravention of rule 46A of the Income-tax Rules, 1962 ? 2. Whether the Tribunal was justified in law in upholding the order of the Appellate Assistant Commissio....