| Court: | ITAT Pune |
| Head Notes: | If a particular ground was ‘conditionally not pressed’ by the Assessee before the CIT (A), the Assessee can raise that ground before the ITAT in Revenue’s appeal against the CIT (A)’s order. Dismissal of such a ground by the ITAT without adjudication constitutes a mistake apparent from the record and the order of the ITAT was liable to be recalled. |
| Law: | Income-Tax Act |
| Section(s): | Section 254(2) |
| Counsel(s): | Rahul Sarda and Additya Dastane for Assessee. Rajesh Gawali for Department. |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | ITAT Online Manager |
| Date of upload: | February 18, 2026 |
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