S. 250/ 254: If a decision is challenged by the assessee both on the issue of jurisdiction as well as on merits, the appellate authority has to decide both issues. He cannot decline to decide one of the issues on the basis that the decision on the other issue renders it academic. This approach leads to multiplication of proceedings and leads to delay
I.T.A. No.6098/Mum/2016
Income Tax Officer-12(3)(4), M/s. Mohanraj Trading & Exchange
following CIT vs Ramdas Pharmacy [1970] 77 ITR 276 (Mad)
http://itatonline.org/archives/ito-vs-mohanraj-trading-exchange-itat-mumbai-s-250-254-if-a-decision-is-challenged-by-the-assessee-both-on-the-issue-of-jurisdiction-as-well-as-on-merits-the-appellate-authority-cannot-decline-to/