2013 (4) TMI 449

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..... or the earlier assessment years, the order of C.I.T. (A) has not been accepted by the Department, is no ground to challenge the order of C.I.T. (A) in the subsequent appeal before the Tribunal, without pointing out any error therein on merits. - Decided against the revenue. - Income Tax Appeal No. -150 of 2000 - - - Dated:- 5-4-2013 - Prakash Krishna And Ram Surat Ram (Maurya),JJ. For t .....

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..... revenue on merits? (3) Whether on the facts and circumstances of the case, the Tribunal was justified in deleting the disallowance of burning loss of Rs. 29,64,800/- made by the Assessing Officer?" Heard Sri R.K. Upadhyaya, learned counsel for the appellant and Sri Ashish Bansal, learned counsel for the assessee respondent. Sri R.K. Upadhyaya, learned counsel for the appellant, submits that .....

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..... t been accepted by the department." The Tribunal dismissed the appeal filed by the Department and rightly so by making the observation that the order of the C.I.T. (A) has not been challenged before it on merits. Merely because for the earlier assessment years, the order of C.I.T. (A) has not been accepted by the Department, is no ground to challenge the order of C.I.T. (A) in the subsequent app .....

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