2015 (2) TMI 1350

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..... ese grounds in limine.?- HELD THAT:- The impugned order of the Tribunal has not dealt with the Appellant's appeal before it with regard to ground Nos. 1, 2 and 3 on the ground that same does not arise out of the order of the Commissioner of Income Tax (Appeals) [CIT(A)]. The record indicates that the Respondent Assessee's urged these grounds before the CIT(A). Moreover, the CIT(A) also dea .....

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..... en by the Appellant before the Tribunal, are not maintainable and these do not arise out of the order of the CIT(A), as the CIT(A) had dismissed these grounds in limine.? 3 We find that the impugned order of the Tribunal has not dealt with the Appellant's appeal before it with regard to ground Nos. 1, 2 and 3 on the ground that same does not arise out of the order of the Commissioner of In .....

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