2025 (11) TMI 898

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....cial Member For the Assessee : Sh. Saurav Rohtgi, CA & Sh. Rajat Mittal, CA For the Revenue : Sh. Dayainder Singh Sidhu, CIT(DR) ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: The instant batch of six appeals pertains to the single assessee herein namely, Vinod Gupta against the separate orders of the Ld. CIT(A)-27, New Delhi pertaining to assessment years 2014-15, 2016-17, 2017-18, 2018-....

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....ditional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. 4. It is in this factual backdrop that we admit the assessee's instant legal ground and note with the able assistance coming from both the parties that the learned Assessing Officer had sou....