2014 (4) TMI 560

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..... nds of the assessee, at the same time in the operative portion of the directions, the Tribunal merely states that the CIT (A) should have adjudicated the objections of the assessee – thus, the scope of the appeal obviously includes the right of the CIT (A) to examine the admissibility of the grounds – thus, no question of law arises for consideration – Decided against Revenue. - ITA No. 30/2014 - .....

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..... ;s plea is cogent with the issues in this appeal to be adjudicated in the light of its all revised returns and figures? and therefore admits the additional grounds of the assessee, at the same time in the operative portion of the directions, the Tribunal merely states that the CIT (Appeals) should have adjudicated the objections of the assessee. In these circumstances this Court is of the opinion .....

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