आदेश/ORDER

PER WASEEM AHMED, ACCOUNTANT MEMBER:

The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax (Appeals)–8, Ahmedabad [CIT(A) in short] vide appeal no.CIT(A)-XIV/516/13-14 dated 12.03.2015 arising in the assessment order passed under s.143(3) of the Income Tax Act, 1961(here-in-after referred to as "the Act") dated 21/02/2014 relevant to Assessment Year (AY) 2011-12.

2. The assessee has raised the following grounds of appeal:

1. In law and in the facts and circumstances of the appellant’s case, the learned CIT(A) has grossly erred in dismissing Ground No. 1 of the appellant’s appeal before him challenging the very validity of the assessment order impugned before him, on the ground that it was general in nature and did not require adjudication by him.

2. Without prejudice to the foregoing, in law and in the facts and circumstances of the appellant’s case, the learned CIT(A) has grossly erred, even after appreciating that the sole ground for the learned Assessing Officer to disallow the appellant’s claim for depreciation on the initial payment for leasehold rights to land @25% prescribed for intangible assets was tha