2014 (4) TMI 560

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....y the impugned order dated 26th July, 2013 of the ITAT whereby according to it a direction has been issued to the appellate authority i.e. CIT(A) to admit the additional grounds urged by the assessee and adjudicate upon it. It is contended that the additional grounds were urged for the first time before CIT (Appeals) and to the extent that they exceeded or go beyond the scope of the return, could ....