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TMI Blog2013 (4) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... Garg ORDER The present appeal has been filed u/s 260-A of the Income Tax Act, against the order dated 30.9.1999 passed by the Income Tax Appellate Tribunal, Allahabad Bench, 'A', Allahabad in Income Tax Appeal No. 1138 (Alld) of 1992 for the assessment year 1982-83. The appeal has been admitted on the following substantial question of law: - "(1) Whether on the facts and in the circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. The Tribunal or a Court or an Authority is required to examine the grounds raised in the memo of appeal or revision. If a party fails to take a particular ground, either in the memo of appeal or revision, neither any authority or court is under obligation to find out any ground in favour of the Department and to adjudicate upon it. Having heard the counsel for the parties, we find that befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 2 against the Department and record a finding that the Tribunal has committed no error in dismissing the appeal. So far as question no. 3 is concerned, the said question does not arise from the order of the Tribunal. The Department did not press the appeal before the Tribunal on merits and the Tribunal has not recorded any such finding on merits. There is no merit in the appeal. It is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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