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2017 (9) TMI 1928 - HC - Income TaxValidity of order passed under Section 142(2A) - ITAT has declined to permit the Petitioner to raise additional ground - HELD THAT:- In the considered view of the Court, the ITAT ought to have permitted the Petitioner to raise the aforementioned additional ground and ought to have decided the said additional ground on its merits in accordance with law. The writ petition is allowed and the impugned order passed by the ITAT is set aside. The petitioner is permitted to urge the additional ground no.22 before the ITAT, which would decide the Petitioner’s appeal including the above additional ground, in accordance with law, while passing the final order.
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