https://www.taxtmi.com/caselaws?id=298808 The Tribunal acknowledged the mistake of non-adjudication of additional grounds raised by the Assessee for the assessment year 1999-2000. It disposed of additional ground No.1 in line with an earlier decision for the assessment year 1998-99. The Tribunal deemed additional ground No.2 as infructuous since the issue had been decided in a previous assessment year, 1995-96, and the claim had already been allowed. Consequently, the Tribunal partly allowed the Assessee's miscellaneous application by modifying its earlier order dated 12/08/2011. en-us Fri, 18 Jul 2014 00:00:00 +0530 Sun, 21 Nov 2021 19:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298808 The Tribunal acknowledged the mistake of non-adjudication of additional grounds raised by the Assessee for the assessment year 1999-2000. It disposed of additional ground No.1 in line with an earlier decision for the assessment year 1998-99. The Tribunal deemed additional ground No.2 as infructuous since the issue had been decided in a previous assessment year, 1995-96, and the claim had already been allowed. Consequently, the Tribunal partly allowed the Assessee's miscellaneous application by modifying its earlier order dated 12/08/2011. Case-Laws Income Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298808