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2019 (7) TMI 1654 - AT - Income TaxEnhancement of income by CIT-A - Addition of sale consideration of shares - not allowing any opportunity to the appellant as provided in section 251(2) - HELD THAT:- As gone through the order of the Tribunal and noticed that this legal issue was not adjudicated. The learned Counsel for the assessee stated that he is only interested in recalling of the ground. DR could not controvert the above factual position and submissions of the learned Counsel for the assessee - As legal issue raised by assessee has not been adjudicated. Hence, the same requires adjudication. Hence, qua ground No. 3, the appeal of assessee is recalled.
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