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2018 (2) TMI 667 - AT - Income TaxDeemed dividend u/s 2(22)(e) - Held that:- A perusal of the material available on record shows that the assessee is challenging the addition made by the Assessing Officer on account of addition u/s 2(22)(e). The assessee before the Assessing Officer had made a submission that the amount of ₹ 12,00,000/- received from Saamag Infrastructure Ltd. as advance was in the normal course of business. Now, it is the submission of the assessee that the amount of ₹ 12,00,000/- was received from Saamag Infrastructure Ltd. which, in turn, had received the amount from M/s Zenith Township Pvt. Ltd. and from the said amount, the amount was given to the assessee and, therefore, the provisions of section 2(22)(e) are not applicable. Since this plea is being taken for the first time before the Tribunal, therefore, considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the ld. CIT(A) with a direction to adjudicate the issue afresh and in accordance with law after giving due opportunity of being heard to the assessee. There is nothing in the Income-tax Act which restricts the Tribunal to the determination of questions raised before the departmental authorities. All questions, whether of law or of facts, which relate to the assessment of the assessee may be raised before the Tribunal. If for reasons recorded by the departmental authorities in respect of a contention raised by the assessee, grant of relief to him on another ground is justified, it would be open to the departmental authorities and the Tribunal, and indeed they would be under a duty, to grant that relief. The right of the assessee to relief is not restricted to the plea raised by him - matter is restored to the file of the ld. CIT(A) for adjudication of the issue afresh as directed earlier.
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