2012 (3) TMI 183

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..... y finding on the point of limitation claimed by the appellant. Hence, matter is remitted back to first appellate authority to decide the issue afresh, after following the principles of natural justice – Appeal allowed by way of remand. - E/853/2011 - - - Dated:- 29-2-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri Anand Nainawati, Adv.: for Assessee. Shri R.Srova, A.R.: for the .....

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..... t in appeal before first appellate authority on this issue. As regards the issue which has been held against the assessee, we find that the issue needs to be considered from the angle of limitation which was claimed by the appellant before first appellate authority in the grounds of appeal. 3. In sum, we are of the view that first appellate authority has not considered the appeal in its entire .....

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