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Revenue Accepts Tribunal's Findings; Challenge on Single Ground for Assessee Relief Deemed Unsustainable.

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....Revision u/s 263 - As could be seen from the substantial questions of law suggested by the revenue, the revenue has not raised any question on the said finding of the Tribunal which goes to show that the revenue had reconciled with the reasoning given by the learned Tribunal in that record. Therefore, a piecemeal challenge to the order passed by the learned Tribunal on one of the grounds on which relief was granted to the assessee is not maintainable. - HC....

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Revenue Accepts Tribunal's Findings; Challenge on Single Ground for Assessee Relief Deemed Unsustainable.