2013 (5) TMI 1029

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....for the assessment year 2005-2006 is directed against the order of the CIT(A)-VIII, Ahmedabad dated 24.02.2010. 2. The grounds of the appeal of the assessee are as under: "1. The Learned Commissioner of Income Tax (Appeals) has erred in giving notice of enhancement u/s.251(2) of the I.T. Act 1961, in respect of the addition made by the A.O. on the basis of CIT(A)'s order passed in ....

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....lter, amend or modify any of the grounds of appeal on or before the date of hearing of appeal." 3. The learned counsel for the assessee at the outset submitted that it is a fit case for being set aside to the file of the CIT(A) for passing a de novo appellate order in accordance with law. He submitted that the plea of the assessee that the depreciation, as provided under income tax law was not ....