The Tribunal has disposed of the appeal by its order of 3rd Jan., 1997, without companysidering the pending application under Rule 29 of the ITAT Rules, 1963, for adducing additional evidence.
The appellant also undertakes to withdraw the pending application before the Tribunal for making a reference under Section 256 1 of the IT Act for the above purpose.
Special leave granted.
Obviously, that application was required to be disposed of first before the Tribunal heard the appeal on merits.
