TMI Blog2014 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... sources under Section 56(1) of the Income Tax Act, 1961. - Held that:- In the absence of any material to indicate that the ground was indeed pressed before the Tribunal – the assessee was not before the Tribunal when the Appeal was decided by the Tribunal - the receipt was casual and nonrecurring was pressed and not considered by the Tribunal, will be unfair to the Assessee – the Court entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question is 2004-2005. The Revenue had appealed to the Tribunal against the order passed by the Commissioner of Income Tax (Appeals) dated 15.06.2011. 2. Mr.Malhotra, learned counsel appearing for the Appellant/ Revenue, would urge that the present Appeal raises a substantial question of law and identical to one framed by us in the Income Tax Appeal No.79/2012. Mr.Malhotra submits that the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was inserted in the statute book with effect from 01.04.2005 did not arise at all. Concededly the Revenue proceeded on the footing that the receipt in this case was taxable as income from other sources under Section 56(1) of the Income Tax Act, 1961. Today, the argument raised before us by Mr.Malhotra is that this Appeal raises a substantial question of law and particularly with regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It would also mean that this Court entertains an appeal against an order of the Tribunal on a question termed as a substantial question of law by the Revenue in the absence of any argument or discussion on the same. This course would not be permissible in the given facts and circumstances. More so when there is no assertion forthcoming that such ground was indeed pressed before the Tribunal, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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