Court held that order passed by the Tribunal on the ground of limitation without going into the merits of the case was unjustifiable when the issue was considered on the merits while adjudicating the consequential orders. ( AY. 2006-07 to 2008-09)
Hubli Electricity Supply Co. v. DCIT (2018) 404 ITR 462/ 170 DTR 332 /(2020) 314 CTR 650(Karn) (HC)
S. 254(1) : Appellate Tribunal – limitation – Tribunal considering appeal from order of assessment and dismissal of appeal from order of revision without considering on merit is held to be not valid .[ S.263 ]