2018 (9) TMI 1830

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....come Tax<br>Shri Chandra Poojari, AM & Shri George George K, JM For the Appellant : Sri. T.M. Sreedharan For the Respondent : Smt. A.S. Bindhu ORDER Per George George K., JM These Miscellaneous Applications at the instance of the assessee are directed against the consolidated order of the ITAT dated 31st August, 2017 arising out of ITA Nos.257 to 259/Coch/2015. 2. In the MA, it i....

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....he appeals to the file of CIT(A) on both counts, viz., the legal validity of the search proceedings as well as the adjudication of other issues on merits. The learned Departmental Representative was duly heard. 3. We have heard the rival submissions and perused the material on record. 3.1 As regards the issue relating to the restoration of additional ground, there is a mistake apparent on re....

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....rits, we noted that the learned AR did not make such a submission in the course of hearing of M.A. Moreover, in the ITAT's consolidated order dated 31.08.2017, in the cases of Sri. K.Nandakumar (ITA No.7 to 13/Coch/2015) and Smt.Remy Nandakumar (ITA Nos.14 to 20/Coch/2015), the Bench mentions that issues on merits are not adjudicated at this juncture. In the case of Smt.Jalaja Nair, finding of ITA....