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Dcit, Central Circle- 28, New Delhi vs Charvak Trading Pvt. Ltd., New Delhi on 16 June, 2023

3. We have heard argument of both the sides. The ld. counsel of assessee pressing into service preposition rendered by Hon'ble Bombay High Court in the case of Jehangir H.C Jehangir vs. ITO (2014) 112 DTR 262 submitted that the issue cannot be refused to be considered by the Tribunal merely because the ld. CIT(A) did not rendered any view over the same issue. The ld. CIT(DR) opposed to the admission of application and grounds of assessee.
Income Tax Appellate Tribunal - Delhi Cites 3 - Cited by 0 - Full Document
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