2015 (2) TMI 665

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....a, Adv. ORDER Hemant Gupta,J (Oral) The present reference under Section 256(1) of the Income Tax Act 1961 arises out of an order passed by the Income Tax Appellate Tribunal (for short 'the Tribunal') on February 26, 1993, whereby the revenue was permitted to raise additional grounds in support of its appeal before the Tribunal. In the statement of case, learned Tribunal framed the....

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.... challenged the order passed by the Commissioner of Income- Tax (Appeals) on the following four grounds:- "1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs. 1280/- made by the Assessing authority by disallowing fees and taxes. 2. The Ld. CIT (A) has also erred in allowing depreciation on tubewells @ 10% instead of 5% allowed by the....

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....ding charges to bank Rs. 15,445/-." After considering the arguments raised by the counsel for the Revenue and for the assessee, the Tribunal found that grounds Nos.3 and 4 raised by the Revenue are wide enough to permit the Revenue to raise the grounds regarding weighted deduction. Such ground was found to be clarificatory in nature and by way of amplification in ground Nos.3 and 4 in the origi....