Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2002 (11) TMI 796 - AT - Income Tax
Extract:
....... on the same point, it cannot take a different view. The evidence which is sought to be placed before us, at this juncture, does not pertain to any new point in dispute and therefore, the same cannot be accepted at this stage. We, therefore, do not take additional evidence on record. 4. In the result, appeal filed by the assessee is partly allowed.