https://www.taxtmi.com/caselaws?id=398936 An assessee may maintain an appeal on grounds that were not covered by the revision notice, even where the assessment was revised only on specified matters. The appellate authority must decide those independent grounds on merits and cannot dismiss the appeal as infructuous without examining them. As the authority failed to adjudicate the unaffected issues, the matter was remitted for fresh consideration limited to those grounds. en-us Mon, 21 Sep 2020 00:00:00 +0530 Sun, 27 Sep 2020 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398936 An assessee may maintain an appeal on grounds that were not covered by the revision notice, even where the assessment was revised only on specified matters. The appellate authority must decide those independent grounds on merits and cannot dismiss the appeal as infructuous without examining them. As the authority failed to adjudicate the unaffected issues, the matter was remitted for fresh consideration limited to those grounds. Case-Laws Income Tax Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398936