Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2003 (3) TMI 280 - ITAT DELHI-B
Extract:
.......eing general in nature, requires no adjudication. 11. Ground No. 12 raised in the abridged grounds was rejected in the open Court itself in view of the fact that it was not raised either before the CIT(A) and nor was it raised in the grounds originally filed before the Tribunal. 12. In the result, the appeal filed by the assessee is partly allowed.