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Section 250 of the Income-tax Act, 1961, read with rule 46A of the Income-tax Rules, 1962 - Commissioner (Appeals) - Procedure of - Assessment year 2003-04 - Assessee, a builder, filed its return declaring certain income - Assessing Officer made addition to declared income on basis of valuation of work-in-progress - Commissioner (Appeals) deleted said addition taking into account affidavit filed before him by assessee reiterating its stand - Tribunal having rejected revenue's contention that additional affidavit could not be taken into account as doing so would violate rule 46A of 1962 Rules, upheld order passed by Commissioner (Appeals) - It was apparent from records that affidavit filed by assessee was mere reiteration of contention raised before Assessing Officer - Whether rule 46A applies when there is additional evidence and not when there is affidavit reiterating submissions - Held, yes - Whether, therefore, objection raised by revenue regarding applicability of rule 46A was rightly set aside by Tribunal - Held, yes Ms. Naveender P.K. Singh for the Appellant. JUDGMENT 1. The revenue has preferred this appeal under section 260A of the Income-tax Act, 1961 (for short, "the Act") against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, dated January 22, 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 Income-tax Appellate Tribunal, Amritsar Bench, Amritsar was justified in law while deleting the additions of Rs. 20,21,710 by including the provision for future expenses in the value of the work-in-progress as on 31-3-2003 relying on the affidavit filed by the assessee which was never produced before the Assessing Officer and which is in contravention of rule 46A of the Income-tax Rules, 1962. (ii)Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar was justified in law by accepting evidence by way of an affidavit which was…

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