2019 (5) TMI 630

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....endra Gargiya. For the Respondent(s) : Mr. R.B. Mathur. JUDGMENT This appeal has been filed by the appellant-assessee challenging judgment dated 14.03.2018 passed by the learned Single Judge of this Court whereby writ petition filed by the appellant has been dismissed. Writ petition was filed by the appellant challenging order dated 08.03.2017 passed by the Income Tax Appellate Tribunal, Jaipur....

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....gainst and in fact, it was nobody's case before the Tribunal. Mr. R. B. Mathur, learned counsel appearing on behalf of the respondent-revenue is not in a position to dispute that no argument whatsoever was raised before the Tribunal by the Revenue but the Tribunal having taken note of the argument on behalf of the revenue, not raising any doubt with regard to genuineness of the agreement, has not....

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.... was dismissed on the plea that the genuineness of the agreement dated 02.06.2011 was questionable, the veracity of which was never an issue before, or under challenge by, both the authorities below. This was never the case of the revenue or argued on its behalf. In our view, the Tribunal has erred in law in not passing any specific order on second part of the additional grounds as noted above. W....