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2019 (9) TMI 57 - MADHYA PRADESH HIGH COURTValidity of order of ITAT rejecting the application of assessee - Whether the finding of the ITAT that the assessee under garb of the present application is trying to agitate a new ground which was not before the Ld. CIT(A) is perverse and contrary to record - Assessment u/s 153C - HELD THAT:- the assessee had raised an issue regarding consideration of certain documents which had never been seized from the assessee but were considered by the authorities. It is also evident from a perusal of the order of the CIT(A) and the application filed under Rule 27 of the Rules that these grounds were sought to be raised by the appellant before the Tribunal. We are of the considered opinion that the impugned order passed by the Tribunal suffers from perversity, as the Tribunal without considering the aforesaid issues has dismissed the application filed by the appellant under Rule 27 of the Rules by merely stating that the counsel for the assessee could not point out the grounds that were decided against him. More so, when the grounds raised by the appellant were manifestly apparent from the order passed by the CIT(A). Decided in favor of assessee - Matter restored before ITAT.
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