1979 (11) TMI 73 - DELHI HIGH COURT

Extract:
....... us by saying that the Tribunal was not justified in allowing the relief of Rs. 9,28,000, in the case of the assessee, by precluding the department from agitating the disallowance of interest to the extent of Rs. 2,77,691 and that the Tribunal should have entertained this ground and then disposed of the appeal in the light, of its decision thereon.