Raibareilly District Co-Operative ... vs Assessee on 16 January, 2015
16. So far as the view taken in other appeal, styled as Hardoi District Co-
operative Bank vs. Director of Income-tax in I.T.A. No. 719/LKW/2013 is
concerned, we find that while adjudicating the impugned issue in that
appeal, the argument with regard to the appellate jurisdiction was not
advanced and relying upon the provisions of section 246A(1) of the Act, the
issue was adjudicated. Now, during the course of hearing of this appeal,
the arguments were advanced with respect to the definition of appellate
jurisdiction and provisions of section 253(1) of the Act. Therefore, we have
decided to re-appreciate the arguments advanced by the parties in the light
of the aforesaid provisions.