P C MOONDRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE appeal has been admitted in terms of the following questions :

(2.) IN the appeal, order of the Tribunal, dt. 7th April, 2000, in para 23, the Tribunal has decided the last issue regarding telescoping, holding that since we have not sustained the additions in respect of assets expenditure, this ground requires no discussion.

(3.) MR . Kasliwal, learned counsel for the appellant, submits that he has raised the issue regarding addition in telescoping, but that has not been considered and discussed, therefore, there is apparent mistake in the order and the miscellaneous application has wrongly been rejected.