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2011 (11) TMI 431 - HC - Income TaxWhether the Tribunal was right in dismissing the application u/s 254(2) on ground that issue was not raised before the CIT (Appeals), when CIT(A), did not examine and decide the ground in his order - issue relates to deduction u/s 36(1)(viii) – Held that:- We are satisfied that the appellant had raised the issue before the CIT (Appeals) and accordingly the appellant had raised the ground in the appeal before the Tribunal that the claim u/s 36(1)(viii) was not considered by the CIT (Appeals) and was not decided by him. Once a question/ground is raised but not decided, it arises and failure to decide can be made the subject-matter of the appellate proceedings. Therefore, no application to raise an additional ground was required to be filed before the Tribunal. Therefore, order of dismissal is set aside and it is directed that the Tribunal will decide the aforesaid ground of appeal – Decided in favor of assessee.
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