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2015 Supreme(Bom) 1785

F.M.REIS, K.L.WADANE
Chowgule & Company Pvt. Ltd. – Appellant
Versus
Assistant Commissioner of Income Tax, Circle 2, Margao, Goa – Respondent


Advocates:
Advocate Appeared:
Mr. Mihir Naniwadekar, and Mr. Purushottam R. Karpe, for the appellant.
Ms. Asha Desai, for the respondents.

Judgment

F.M. Reis, J.

Heard Mr. Mihir Naniwadekar, learned Counsel appearing for the appellant and Ms. Asha Desai, learned Counsel appearing for the respondents.

2. Admit, on the following substantial question of law : Whether the order passed by the learned Income Tax Appellate Tribunal dated 15/1/2015, stands vitiated for non-consideration of the grounds raised by the appellant in the cross objections dated 10/10/2014 ?

3. Heard forthwith with the consent of the learned Counsel. Learned Counsel appearing for the respondents waives notice.

4. Learned Counsel appearing for the appellant has pointed out that in the cross objection filed by the appellant dated 10/10/2014 there were specific jurisdictional grounds raised by the appellant, inter alia, disputing the exercise carried out by the respondents to reopen the assessment in respect of the Assessment Year 2004-05. The learned Counsel appearing for the appellant has taken us through the impugned order passed by the learned Tribunal to point out that these contentions have not at all been addressed by the learned Tribunal whilst disposing of the appeal preferred by the respondents/Revenue. The learned Counsel appearing for the respond









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