2026 (2) TMI 1461

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....USTICE T.C.D. SEKHAR Counsel for the Appellant: B.V.S. Chalapati Rao. Counsel for the Respondent: Y.N. Vivekananda. JUDGMENT: (PER HON'BLE SRI JUSTICE R RAGHUNANDAN RAO) 1. The appellant herein had approached the Income Tax Appellate Tribunal by way of ITA No.78/Viz/2020, for the assessment year 2009-10, being aggrieved by the order of assessment passed against the appellant. This a....

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....ned counsel for the appellant, would contend that, the Tribunal had not considered the said grounds earlier in the original appellate order and had refused to consider these grounds in the miscellaneous application filed before the Tribunal. He would submit that, the manner in which the miscellaneous application had been dismissed would show that the Tribunal had not considered any of the issues r....