2020 (3) TMI 508

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....aq, Standing Counsel for the Respondent. Oral Judgment (Per M. S. Sonak, J) Heard Mr. S. D. Lotlikar, learned Senior Advocate who appears alongwith Mr. T. Sequeira for the Appellant and Ms. A. Razaq, learned Standing Counsel for the Respondent. 2. This appeal was admitted on 9th April, 2015 on the following substantial question of law:-   "Whether in the facts and circumstan....

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.... 4. Ms. Razaq however pointed out that though this ground was raised by the Assessee before the Commissioner (Appeals), the same was expressly given up. She points out that this is recorded not only in the order dated 28th October, 2013 made by the Commissioner (Appeals) but also in the order of the ITAT dated 4th April, 2014. 5. Though, it is true that there is a reference that this ground ....

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....hat the Commissioner (Appeals) in fact, held in favour of the Assessee in so far as the third ground was concerned. However, ITAT, reversed the Commissioner (Appeals) on these three grounds and thereafter did not permit the Assessee to urge other two grounds though they went to the root of the matter. 7. Therefore, in these peculiar facts and circumstances of the case only, we set aside the imp....