2025 (2) TMI 1825

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....rivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for Assessment Year 2010-11, arises against the CIT(A)-2, Agra's case No. 46/CIT(A)2/Agra/DCIT-2(3)(1)/Jhansi/2016-17 dated 30.11.2017, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short "the Act"). 2. Hear both the parties at length. Case file perused. 3. It emerges at the outs....

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.... that hon'ble apex court landmark decision in National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC) has settled the issue long back in assessee's favour and against the department that the tribunal could very well entertain such an additional ground to determine correct tax liability provided all the relevant facts form part of the record. We make it clear that the Revenue has nowhere di....