2022 (5) TMI 112 - HC - Income Tax

Validity of order of ITAT - Non-consideration of all the grounds by the tribunal - Appellant had pressed ground Nos. 3 to 5 during the hearing of the appeal - These grounds have been taken note of by the Tribunal in the impugned order. However, in para 5 of the impugned order, the Tribunal has observed that the remaining grounds were not pressed by the assessee - HELD THAT - The correct remedy available to the appellant at this stage is to approach the Tribunal with an application to seek correction of the observation made by the Tribunal in the opening line of para 5 of the impugned order. In case, the appellant moves an appropriate application within the next three weeks, the same may be dealt with by the Tribunal on its merits.

Summary

The High Court directed the appellant to approach the Tribunal for correction of an observation made in the impugned order within three weeks. The appellant can seek further legal remedies if still aggrieved. The appeal was disposed of accordingly.