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2014 (4) TMI 1238 - AT - Income TaxAdmission of additional ground - Order of assessment framed on a non-existing entity - scheme of amalgamation conceived - TP adjustment - HELD THAT:- It is an admitted position before us that the additional ground as admitted above was not agitated before the DRP. Thus, we find that the matter has neither been agitated nor decided by the DRP. Therefore, we find that the appellate process will be short circuited if the matter is decided for the first time by us. Both the counsel fairly agreed that the matter may be restored to the file of the DRP to hear the assessee in the matter and decide, as per law. The matter is restored to the file of the DRP to hear the assessee on this matter and decide, as per law.
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