2013 (10) TMI 876

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..... eferred by the revenue and pending before the High Court without assailing the other judgment of the Income Tax Appellate Tribunal - Once an amendment is allowed by way of an interim measure, his opposition that no appeal has been preferred against the judgments of Income Tax Appellate Tribunal, would become frustrated – Hence, modified the order of High Court – Decided in favor of Assessee. - Ci .....

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..... te Tribunal had disposed of two appeals and the revenue had not preferred an appeal against one of them it was not legally permissible to incorporate a ground which pertained to the judgment passed in the other appeal, by amending the memorandum of appeal. 3. Per contra, Mr. A.S. Chandiok, learned Additional Solicitor General appearing for the respondents, supported the order of the tribunal. .....

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