2022 (3) TMI 1602

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..... The appeal is admitted on the substantial questions of law which reads as under : I. Whether on the facts and in the circumstances of the case, the Tribunal was justified in admitting the additional ground when the assessee had not raised issue of jurisdiction of the Assessing officer before the Assessing officer and CIT (A) ? II. Whether on the facts and in the circumstances of the case, the Trib .....

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..... nkar i/b Mint Confreres ORDER P.C.: 1 Having heard counsel for both sides, we are of the opinion that the appeal raises substantial question of law. The appeal is admitted on the substantial questions of law which reads as under : QUESTION OF LAW I. Whether on the facts and in the circumstances of the case, the Tribunal was justified in admitting the additional ground when the assessee had not rai .....

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