- (1.) Heard the learned counsel for the appellant as well as Shri Mahajan, the learned counsel representing the Revenue.
(2.) The present appeal has been filed under Section 260A of the IT Act, 1961 and is directed against the final order passed by the Tribunal disposing of the second appeal which had been filed by the Revenue challenging the order passed by the CIT(A) dt. 30th Dec., 1991.
(3.) From a perusal of the memo of appeal filed before the Tribunal, it is apparent that the appellant had prayed for the setting aside of the order passed by the CIT(A) and restoration of the order passed by the assessing authority. During the pendency of the second appeal, an application was filed on 9th Dec., 1999, praying for adding additional grounds of appeal which was allowed. The Tribunal vide impugned order while allowing the appeal only in part has modified the order passed by the CIT(A) with certain directions. We have perused the order passed by the CIT(A) as well as the order passed by the Tribunal.;