2013 (4) TMI 449

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent :- Amit Shukla,S. K. Garg ORDER The present appeal has been filed u/s 260-A of the Income Tax Act, against the order dated 30.9.1999 passed by the Income Tax Appellate Tribunal, Allahabad Bench, 'A', Allahabad in Income Tax Appeal No. 1138 (Alld) of 1992 for the assessment year 1982-83. The appeal has been admitted on the following substantial question of law: - "(1) Whe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it of the case. We fail to appreciate the said argument. The Tribunal or a Court or an Authority is required to examine the grounds raised in the memo of appeal or revision. If a party fails to take a particular ground, either in the memo of appeal or revision, neither any authority or court is under obligation to find out any ground in favour of the Department and to adjudicate upon it. Having....