2015 (6) TMI 99

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..... IT For the Respondent : Mr. Ajay Kumar Rastogi, Adv. JUDGMENT (Per: Honourable Mr. Justice Ramesh Kumar Datta) Heard learned counsel for the appellant and learned counsel for the respondent. The appeal has been filed against the order dated 31.3.2010 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in I.T.(S.S.) No. 118/Pat./2005 for the block period 1991-92 to 7.6.....

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....eriod of limitation and thus remanded the matter back to the CIT (Appeal) for adjudication of the same in view of the aforesaid decision. It was further held that the issue goes to the root of the cause. The other ground of the assessee was also restored back to the file of the CIT(A) with the directions that in case the assessee's objection with regard to service of notice under section 14....

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....such issue had been raised before the CIT (Appeal), therefore, the issues ought not to have been permitted to be raised before the Tribunal for the first time. In our view, the decision of the Tribunal to remand the matter on the limited issue of giving findings of fact appears to be unassailable considering that a pure question of law recently settled by the Supreme Court has been raised by th....