Held that the order challenged before the CIT(A) was the order passed under S.  154 pertaining to rectification of an apparent mistake, qua not allowing set off against the current year’s loss and unabsorbed depreciation while calculating and issuing the demand notice to the assessee. Issue pertaining to the addition  made by the AO on account of alleged suppression of production was raised and assailed before the CIT(A) but was not dealt with by the CIT(A) observing that the issue is barred by limitation as the same was related to assessment order dt. 30th Sept., 2016 passed under s. 143(3) r/w s. 263, which was not appealed against. Finding of CIT(A) that the issue does not emerge from the order under S. 154 which was challenged before him is sustainable. Accordingly  the issue regarding addition on account of suppression of production, has no nexus with the order passed under s. 154 which was challenged before the CIT(A) and same cannot be raised before the Tribunal. Contention of the assessee that, an issue which has not emerged from the impugned order which was challenged before the CIT(A), can be taken up in an appeal before the Tribunal cannot be  accepted. Accordingly, the grounds of appeal of the assessee, which are not emerging from the order under s. 154 which is the foundation of the disputes raised in the appeal before the CIT(A), is infructuous/non-maintainable.. (AY-2011-12)