https://www.taxtmi.com/caselaws?id=212958 The High Court addressed the issue of the assessee pressing a ground before the Tribunal contrary to an undertaking given in the High Court. The Revenue raised a major objection as the assessee did not adhere to the undertaking given while disposing of the assessment appeal against the holding company. The Court noted that the assessee failed to inform the Tribunal about the undertaking, leading to impugned orders by the Tribunal. Additionally, the Court directed the Assessing Officer to re-consider the orders of assessment issued pursuant to the judgment in the case of the holding company, allowing the appellant to challenge any grievance in another round of appeal if necessary. The Income Tax Appeals were allowed accordingly. en-us Mon, 26 Mar 2012 00:00:00 +0530 Tue, 01 May 2012 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212958 The High Court addressed the issue of the assessee pressing a ground before the Tribunal contrary to an undertaking given in the High Court. The Revenue raised a major objection as the assessee did not adhere to the undertaking given while disposing of the assessment appeal against the holding company. The Court noted that the assessee failed to inform the Tribunal about the undertaking, leading to impugned orders by the Tribunal. Additionally, the Court directed the Assessing Officer to re-consider the orders of assessment issued pursuant to the judgment in the case of the holding company, allowing the appellant to challenge any grievance in another round of appeal if necessary. The Income Tax Appeals were allowed accordingly. Case-Laws Income Tax Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212958