Assessee is entitled to raise an additional ground of appeal before the Tribunal which was not raised before the CIT(A); matter remanded to the AO.

Assessee is entitled to raise an additional ground of appeal before the Tribunal which was not raised before the CIT(A); matter remanded to the AO.

Income Tax

IT Appeal No. 469 of 2007

On the request of learned counsel for the Revenue, adjourned to 7th April, 2008.

S. MURALIDHAR, J

SUDERSHAN KUMAR MISRA, J DECEMBER 10, 2007