TMI Blog2013 (3) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion - Non consideration of certain issues - Held that:- issue raised in the additional ground and considered by the Commissioner of Income-tax (Appeals) by passing a common order was considered by the Tribunal and the Tribunal came to the conclusion that there is no infirmity in the order passed by the Commissioner of Income- tax (Appeals). Therefore, the contention of the assessee that the addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 254(2) of the Income tax Act, 1961 ( the Act for short) stating that while deciding the appeal vide order dated October 30, 2012 the Tribunal failed to consider certain issues. 2. The main argument of learned counsel for the assessee is that one of the grounds raised in the appeal was not considered by the Tribunal, i.e., if at all any amount is to be considered as income under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve ground raised by the assessee, and dismissed the appeal. The issue on the merits was squarely covered by the decision of the hon'ble Delhi High Court in the case of CIT v. Idea Cellular Ltd. [2010] 325 ITR 148 (Delhi). In our opinion, the issue raised in the additional ground and considered by the Commissioner of Income-tax (Appeals) by passing a common order was considered by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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