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TMI Blog2019 (12) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... Vohra, Sr. Advocate with Mr. Neeraj Jain, Mr. Aniket D. Agrawal and Ms. Kannopriya Gupta, Advocates. O R D E R C.M. No. 53832/2019 Exemption allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 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 Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for the petitioner submits that the impugned order is without jurisdiction inasmuch as the said issue - which was raised as an additional ground, was never raised before the Assessing Officer, 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 compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to assail 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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