ASSAM TRIBUNE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY the learned Tribunal, Guwahati Bench, Guwahati, in ITA No. 432/Gau/1997 and C.O. No. 12/Gau/1998, relating to the asst. yr. 1991 -92, vacating the order of the CIT(A) and allowing the appeal preferred by the Revenue insofar as it relates to the decision of the CIT(A) deleting an amount of Rs. 3,41,911 being the employees' contribution towards provident fund, from the income of the assessee, deduction of which was disallowed by the assessing authority under s. 43B(b) of the IT Act, 1961 (in short "the Act").

(2.) WHETHER the Tribunal has not exceeded its jurisdiction in going into the issue not arising out of the order of the CIT(A) and which were not the subject -matter of appeal before the Tribunal ?

(3.) WHETHER in view of the specific grounds of appeal taken by the appellant before the Tribunal and no prayer for amendment of the grounds of appeal having been made before the Tribunal, the Tribunal has not exceeded its power and jurisdiction in deciding on a different issue altogether which was not the subject -matter of appeal before the Tribunal - 3. We have heard Dr. A.K. Saraf, learned senior counsel for the appellant/ assessee and Mr. U. Bhuyan, learned standing counsel appearing on behalf of the Revenue.