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TMI Blog1986 (3) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... grievance against the order of the Commissioner (Appeals) in not admitting an additional ground raised before him about the legality of the assessment on the ground of limitation. The Commissioner (Appeals) has dealt with this issue in paragraphs 4, 4.1 and 4.2 of his order and held that the assessee cannot challenge the whole assessment on the ground of limitation when a limited issue only had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. IAC [1985] 12 ITD 21. On behalf of the revenue, reliance was placed on the order of the Commissioner (Appeals). 3. On a careful consideration of the rival submissions, we are inclined to uphold the view taken by the Commissioner (Appeals) about not admitting the additional ground moved before him. The Commissioner (Appeals) in paragraph 1 has reproduced the relevant part of the order of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with exactly the point arising in this case, namely, the scope of appellate proceedings before the AAC when a particular point was remanded by the Tribunal to him. It was held in that case that the order of the Tribunal, when read in the proper context, restricted the scope of enquiry by the AAC only to the question of merits affecting the claim of the assessee for relief from super tax and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that it was not open to the assessee. There is a third decision of the Andhra Pradesh High Court taking a similar view in CIT v. Bandaru Sanyasi Raju [1981] 127 ITR 453. The line of reasoning in all the four cases is of similar nature in restricting the scope of proceedings to the limited point on which remand was made. The Gujarat High Court decision relied upon by the assessee is distinguis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esting to note the observations of the High Court at page 33 about an assessee waiving the provisions about limitation in the context of the Supreme Court decision in the case of Director of Inspection of Income-tax (Investigation) v. Pooran Mall & Sons [1974] 96 ITR 390. The assessee here wants to raise a question of limitation. The decision of the Tribunal cited by the assessee also does not adv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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