https://www.taxtmi.com/caselaws?id=177278 The Tribunal allowed the appeal for statistical purposes, directing the matter back to the CIT(A) to consider the ground related to the liability of non-residents under section 115E(a)(1) which was not addressed in the earlier proceedings. The Tribunal refrained from delving into other grounds raised by the assessee, emphasizing the need for proper consideration of all relevant issues. The judgment underscores the importance of adherence to legal procedures in filing appeals and presenting additional grounds before the Tribunal, as well as the necessity for thorough consideration of all grounds raised in tax assessment disputes for a fair outcome. en-us Fri, 14 Sep 2012 00:00:00 +0530 Wed, 06 Jan 2016 13:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177278 The Tribunal allowed the appeal for statistical purposes, directing the matter back to the CIT(A) to consider the ground related to the liability of non-residents under section 115E(a)(1) which was not addressed in the earlier proceedings. The Tribunal refrained from delving into other grounds raised by the assessee, emphasizing the need for proper consideration of all relevant issues. The judgment underscores the importance of adherence to legal procedures in filing appeals and presenting additional grounds before the Tribunal, as well as the necessity for thorough consideration of all grounds raised in tax assessment disputes for a fair outcome. Case-Laws Income Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177278