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2018 (8) TMI 197 - HC - Income TaxSuppression of net profit - admission of additional ground - Held that:- This is not a case where the Tribunal has decided a ground which was never raised by the Revenue, a suggestion which is otherwise made by the petitioner but we are unable to accept. The fact that the Revenue moved with great speed need not be conclusive. How long that the arguments last, merely because it was the group of appeals which was listed at serial Nos. 1 to 18 arguments were heard ahead of other appeals, whether the Commissioner's decision was conveyed to the Revenue's representative who was present before the Tribunal telephonically allowing him to proceed to raise the ground without written communication are issues not possible perhaps not necessary for us to finally comment upon. We are unable to find conclusive evidence to hold that the Tribunal entertained a ground which was not raised. The second important conclusion that we have reached is that the Tribunal did act somewhat informally in the process. We are convinced that the assessee was not given an opportunity to oppose this additional ground being raised by the Revenue in these two years and more importantly, oppose the ground on merits. The impugned judgement of the Tribunal dated 05.12.2008 is set aside to the limited extent where the Tribunal has allowed the Revenue's appeals for the assessment years 1998-99 and 2000- 01 on the additional ground of deletion of suppression of net profit by the CIT (Appeals) on the basis of diary called black diary seized during the search. For such purpose Tribunal's findings on this issue are set aside for fresh independent disposal in accordance with law.
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