Jagdish R. Acharya v. ACIT

INCOME TAX ACT, 1961

--Appeal (Tribunal)--Rectification under section 254(2)Non-adjudication of ground raised by assessee --Held: In appellate proceedings, the Tribunal had not decided two grounds of appeal raised by assessee pertaining to validity of the reopening of the assessment. The non-adjudication of grounds of appeal was a mistake apparent on record, therefore, order passed by the Tribunal was modified and Registry was directed to fix the assessee's appeal for adjudicating other two grounds.

Income Tax Act, 1961, Section 254(2)

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2005-06

IN T HE ITAT AHMEDABAD B BENCH

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