The assessee sought to produce additional evidence in the form of letters and computation notes showing that the AO had knowledge of amalgamation before passing the order. These were inter-parte documents already on record of the Revenue. The Court held that under O. XLI r. 27(b), CPC, such documents can be admitted to enable the Court to pronounce judgment. Accordingly, objections of the Revenue were rejected and the additional evidence was admitted. (AY. 1992-93 to 1995-96)