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    <title>2020 (2) TMI 371 - BOMBAY HIGH COURT</title>
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    <description>The High Court held that the CIT (Appeals) had jurisdiction to consider additional grounds raised by the appellant, but criticized the CIT (Appeals) for inadequately addressing the merits of these grounds. The High Court set aside the ITAT&#039;s decision, remanding the case to the CIT (Appeals) for a proper assessment of the additional grounds&#039; merits without revisiting jurisdiction. The appeal was disposed of without costs.</description>
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      <description>The High Court held that the CIT (Appeals) had jurisdiction to consider additional grounds raised by the appellant, but criticized the CIT (Appeals) for inadequately addressing the merits of these grounds. The High Court set aside the ITAT&#039;s decision, remanding the case to the CIT (Appeals) for a proper assessment of the additional grounds&#039; merits without revisiting jurisdiction. The appeal was disposed of without costs.</description>
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