2013 (10) TMI 319

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....peal against the judgment of the Income Tax Appellate Tribunal ('the Tribunal' for short) dated 8.6.2012 raising following questions for our consideration :      "A. Whether the Appellate Tribunal has substantially erred in holding that the additional ground regarding reopening of assessment being treated as bad in law and barred by limitation by the CIT(A) was not pressed b....

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....ied. This order of the Commissioner gave rise to an appeal at the instance of the Revenue. Before the Tribunal, the Revenue questioned both the findings of the Commissioner (Appeals). In the appeal memo, Revenue had specifically taken a ground that CIT(Appeals) erred in directing the Assessing Officer to include DEPB license for working out the deduction under section 80HHC of the Act. This gro....

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.... the reopening. Only if the reopening was held to be valid, question of validity or otherwise of the additions would arise. He, therefore, submitted that it was highly unnatural for the Departmental Representative not to have pressed such additional ground. On such basis, he contended that the Tribunal's recording that such ground was not pressed is inaccurate. Prima facie we are in agreement w....