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    <title>2022 (5) TMI 1634 - CALCUTTA HIGH COURT</title>
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    <description>HC allowed appeal and set aside Tribunal order in revision proceedings u/s 263. Tribunal failed to consider limitation ground raised by appellant challenging PCIT&#039;s order. Court noted appellant had filed writ petition and was granted liberty to pursue remedies with revised receipt date. Since Tribunal did not address limitation issue specifically raised in appeal memorandum, matter remanded back to Tribunal for decision on merits and in accordance with law on all grounds canvassed by appellant.</description>
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      <title>2022 (5) TMI 1634 - CALCUTTA HIGH COURT</title>
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      <description>HC allowed appeal and set aside Tribunal order in revision proceedings u/s 263. Tribunal failed to consider limitation ground raised by appellant challenging PCIT&#039;s order. Court noted appellant had filed writ petition and was granted liberty to pursue remedies with revised receipt date. Since Tribunal did not address limitation issue specifically raised in appeal memorandum, matter remanded back to Tribunal for decision on merits and in accordance with law on all grounds canvassed by appellant.</description>
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