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2012 (11) TMI 394 - ITAT, AHMEDABADAssumption of jurisdiction u/s 153 C - rejection of Additional Ground - Held that:- From the findings of CIT(A), it is evident that he has not disposed of the additional grounds as raised by the assessee. He has not given a reason for rejection of additional grounds submitted by assessee Therefore, in the interest of justice this matter is remitted back to the file of CIT(A) to admit and decide the additional grounds as raised by the assessee in accordance with law by way of a speaking order giving a sufficient opportunity to concerned parities in the interest of natural justice - in favour of assessee for statistical purposes.
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