TMI Blog2019 (12) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... ail the interlocutory order, whereby additional ground has been admitted as well as the finding that the Tribunal may return on the said additional ground, in case the petitioner is aggrieved by the final order that the Tribunal may pass in the pending appeal while preferring an appeal under Section 268 of the Income Tax Act. We are, therefore, not inclined to entertain the present writ petition t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 13241/2019 and C.M. No. 53831/2019 The Revenue has preferred the present writ petition to assail the interim order dated 31.10.2019 passed by the Income Tax Appellate Tribunal (ITAT), whereby the said Tribunal has allowed the application moved by the respondent assessee to raise additional grounds. The additional ground sought to be raised by the respondent assessee reads as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it could not have been so raised for the reason that the respondent assessee is a resident Indian company and not the recipient of the dividend declared by the respondent assessee company. The issue sought to be raised by the respondent, therefore, could not have been raised by the respondent and, if at all, by the recipient of the dividend income. Learned counsel has drawn our atten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the final order that the Tribunal may pass in the pending appeal while preferring an appeal under Section 268 of the Income Tax Act. We are, therefore, not inclined to entertain the present writ petition to assail the impugned order. We dispose of the writ petition while directing the Tribunal to advert to the written submissions filed by the petitioner at the time of final adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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