Assessee claimed that AO did not compute capital gains on shares in accordance with provisions of section 48 and sought to produce additional evidence before Commissioner (Appeals)-Commissioner (Appeals) did not admit additional evidence as filed by assessee observing that assessee did not fulfil any of conditions specified in rule 46A. On appeal the Tribunal held that    since additional evidence goes to root of dispute, matter was to be restored to Commissioner (Appeals) for deciding appeal afresh after considering additional evidence. (AY. 2012-13)