https://www.taxtmi.com/caselaws?id=226219 The appeal under section 260-A of the Income Tax Act against the Income Tax Appellate Tribunal's order for the assessment year 1982-83 was dismissed. The Court held that the Tribunal was justified in its decision, emphasizing that grounds not raised in the appeal need not be considered. The Court ruled against the Department on questions 1 and 2, affirming the Tribunal's dismissal. As for the deletion of burning loss, since it was not addressed in the Tribunal's order and not pressed on merits by the Department, the appeal was found to lack merit and was dismissed. en-us Fri, 05 Apr 2013 00:00:00 +0530 Mon, 22 Apr 2013 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226219 The appeal under section 260-A of the Income Tax Act against the Income Tax Appellate Tribunal's order for the assessment year 1982-83 was dismissed. The Court held that the Tribunal was justified in its decision, emphasizing that grounds not raised in the appeal need not be considered. The Court ruled against the Department on questions 1 and 2, affirming the Tribunal's dismissal. As for the deletion of burning loss, since it was not addressed in the Tribunal's order and not pressed on merits by the Department, the appeal was found to lack merit and was dismissed. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226219