2004 (6) TMI 320

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....r the asst. yr. 1993-94. The grievance of the petitioner is that the Tribunal while deciding the appeal omitted to consider the decision of the Hon'ble Kerala High Court in the case of Paul Mathews & Sons vs. CIT (2003) 181 CTR (Ker) 207 : (2003) 263 ITR 101 (Ker) which was cited before the Tribunal while hearing the appeal. The learned representative for the petitioner, Shri Banusekar submitted b....

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..... 81,92,659. The learned representative for the petitioner, therefore, contended that by virtue of this direction the AO cannot decide the issue on merits as he has simply to follow the direction given by the CIT in the revisionary order. This is a prejudice caused to the assessee which requires rectification. The learned representative further contended that the paper book filed by the assessee a....