AJEET KUMAR SETH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal is under Section 260A of the IT Act, 1961, at the instance of the assessee for the relevant year 1982 -83.

(2.) AN assessment order was passed against the present appellant by the assessing authority by making various additions including a sum of Rs. 76,300 as undisclosed income from undisclosed sources.

(3.) THEREAFTER the matter was carried by the appellant assessee to the Tribunal in second appeal. The Tribunal vide its order dt. 6th Sept., 1991, allowed the appeal of the assessee on a short point that the application filed by the appellant to raise the additional ground as ground No. 9 was neither rejected nor accepted. The Tribunal took the view as the learned CIT(A) has neither rejected the plea of raising additional ground nor given any finding on the same, it is proper to send the file back to the learned CIT(A) to decide whether raising of the additional ground was permissible in the eyes of law or not.