The Commissioner Of Income-Tax, Hisar v. Shri Shiv Kumar

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Case No. : I. T. A. No. 561 of 2008 Date of Decision : November 25, 2008. The Commissioner of Income-Tax, Hisar....AppellantVs.Shri Shiv Kumar....Respondent CORAM : HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE L. N. MITTAL * * * Present :Mr. Sanjeev Kaushik, Advocatefor the Revenue. * * * ADARSH KUMAR GOEL, J. (Oral) : The Revenue has preferred this appeal under Section 260-A ofthe Income Tax Act, 1961 (for short, the Act), proposing to raise followingsubstantial questions of law :- “Whether on the facts and in thecircumstances of the case, the Hon'ble ITAT isright in admitting and adjudicating the additionalground of appeal when the relevant issue was notraised by the assessee before the CIT (A) ?” “Whether ITAT is right in adopting themercantile system of accounting at the appellatestage by making reliance on the order of the ApexCourt, even though the assessee has voluntarily offered his income by adopting cash system ofaccounting during the assessment proceedings andthat was assessed as such ?” Learned counsel for the Revenue does not dispute that the sameissue has been gone into by this Court earlier in order dated 03.10.2008 inI. T. A. No. 87 of 2008, between the same parties and has been decidedagainst the Revenue. In view of above, this appeal is dismissed. (ADARSH KUMAR GOEL)JUDGE November 25, 2008monika ( L. N. MITTAL ) JUDGE