2025 (4) TMI 593

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....OUND BY LD. CIT(A): 1.1. On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in not entertaining / adjudicating the additional ground namely ground number 4 filed during the course of appellate proceedings for the alleged reason that the said ground is not coming from the intimation passed u/s. 143(1) which has been challenged in the said appeal. 1.2. The ld. CIT(A) failed to appreciate and ought to have considered that what has been challenged in the additional ground is the incorrect charging of tax rate applicable to dividend income of a foreign company and the same is evident from the intimation passed u/s. 143(1) and therefore the additional ground / issue arose from the said intimation only. 1.3. T....

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..... CIT(A) In this regard, we have heard the counsels for both the parties, perused the material placed on record, judgements cited before us and the orders passed by the revenue authorities. 3. From the records, we noticed that during the appellate proceedings, an additional ground of appeal regarding taxation of dividend @40% instead of @20% as per section 115A of the income tax act was taken, but the same was dismissed by holding that no adjustment has been made in the order u/s 143(1) of the act and the additional ground raised is not coming out of the order passed u/s 143(1) of the act. 4. Ld. DR argued that even an additional ground cannot be entertained by Ld. CIT(A) since the assessee has not filed the revised return and supported ....