2019 (7) TMI 1654

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..... egal issue was not adjudicated. The learned Counsel for the assessee stated that he is only interested in recalling of the ground. DR could not controvert the above factual position and submissions of the learned Counsel for the assessee - As legal issue raised by assessee has not been adjudicated. Hence, the same requires adjudication. Hence, qua ground No. 3, the appeal of assessee is recalle .....

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..... ) of the Act. Provisions of the Act ought to have been property constructed and regard being had to facts of the Assessing Officer should not have been directed to enhance assessed income by ₹ 1073406/-. Reasons assigned by him are wrong and insufficient to justify enhancement of ₹ 1073406/- to the total income of the appellant. 3. We have gone through the order of the Tribunal and .....

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