HIGH COURT OF MADHYA PRADESH Income Tax Appeal No.82/2003 (Sharda Dwelling Private Ltd. Vs. Commissioner of Income Tax) Indore, Dated:01/08/2019 Shri S.C. Bagadiya, learned senior advocate with Shri Jagat Jain, learned counsel for appellant. Ms. Veena Mandlik, learned counsel for respondent. present income tax appeal has been filed under Section 260-A of Income Tax Act, 1961 by assessee being aggrieved by order passed by Income Tax Appellate Tribunal, Bench Indore dated 08/04/2003 passed in Appeal ITA(SS) No.17/IND/2002 in respect of block assessment period w.e.f. 21/05/1991 to 25/09/1995. At outset, learned counsel for appellant has stated before this Court that before Tribunal, three grounds were not adjudicated i.e. ground No.2, 9 and 13 and question of law framed by this Court is also to same effect and same reads as under:- 1] Having specifically formulated questions No.2, 9 and 13 for examining whether block assessment made in case of assessee for year in question is sustainable or not ? Whether Tribunal was justified in not giving finding on Ground No.2, 9 and 13 as mentioned in impugned order? 2] In absence of any finding on aforementioned 3 grounds Whether impugned order is liable to be sustained or whether it needs to be remanded? Learned counsel for Income Tax Department has fairly stated before this Court that matter be remanded back to Tribunal for deciding ground No.2, 9 and 13 of appeal which was filed before Tribunal. Digitally signed by KHEMRAJ JOSHI Date: 01/08/2019 17:08:40 Therefore, question of law is answered in favour of assessee. matter is remanded back to Tribunal to decide ground No.2, 9 and 13 after hearing both parties. parties shall appear before Tribunal on 26/08/2019. Appeal stands disposed off. C.c. as per rules. (S.C. Sharma) (Shailendra Shukla) Judge Judge krjoshi Digitally signed by KHEMRAJ JOSHI Sharda Dwelling Private Ltd. v. Commissioner of Income-tax