RAVINDRA ARORA Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) In these income-tax appeals common issue is involved, therefore, they are disposed of by this common order.

(2.) In both the appeals filed by the assessees, Shri Ravindra Arora and Shri Praveen Arora challenge is made to the order dt. 17th Aug., 2007 passed by the learned Tribunal, Jodhpur Bench, Jodhpur whereby the appeals filed by the appellants were dismissed.

(3.) The learned counsel for the appellants submits that a question of law with regard to their right under section 2 (22)(e) of the IT Act, 1961 was raised before the learned Tribunal but learned Tribunal, Jodhpur refused to decide the issue with regard to claim of the appellants for deemed dividend because it was raised at appellate stage.