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“Section 251(2)”

Section References (mined)Section 251Section 251(2)645 judgments

The decision most relied on for Section 251(2) is Jute Corporation of India Ltd. v. CIT (187 ITR 688), cited in 1,372 judgments on BharatTax.

Leading authorities on Section 251(2)

Jute Corporation of India Ltd. v. CIT
187 ITR 688 · 1991 · Supreme Court
1,372
citing judgments

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
659
citing judgments

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

Skycell Communications Ltd. v. DCIT
251 ITR 53 · 2001 · High Court
253
citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

CIT v. Claris Lifesciences Ltd.
326 ITR 251 · 2010 · High Court
196
citing judgments

If approval from the Department of Scientific and Industrial Research (DSIR) for an in-house R&D centre is granted during the previous year, the assessee is entitled to claim weighted deduction under section 35(2AB) for the entire expenditure incurred during that year.

Berger Paints India Ltd. v. CIT
266 ITR 99 · 2004 · Supreme Court
181
citing judgments

The Revenue cannot take a conflicting stand from what it had earlier accepted in a previous assessment year without compelling justification. This principle of consistency applies to various issues, including the treatment of customs duty in closing inventory.

Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona
89 Taxmann.com 127 · 2018 · Supreme Court
130
citing judgments

The claim of depreciation under Section 32 of the Income Tax Act for assets used by charitable trusts is permissible, affirming the Bombay High Court's view that such a claim does not amount to a 'double benefit'.

CIT v. Karnataka State Co-operative Apex Bank
251 ITR 194 · 2001 · Supreme Court
106
citing judgments

Interest income earned by a co-operative bank from statutory investments or mandatory deposits, which are essential for conducting its banking business, qualifies as business income and is exempt under Section 80P(2)(a)(i) of the Income-tax Act.

PCIT v. Chain House International (P) Ltd.
98 Taxmann.com 47 · 2018 · High Court
104
citing judgments

The Assessing Officer cannot arbitrarily reject a share valuation report prepared by an expert using recognized methods like NAV or DCF for the purpose of Section 56(2)(viib) without providing valid reasons to demonstrate its perversity or unreasonableness.

Judgments citing Section 251(2)

Kiran Agrawal, Raipur vs. ITO, Dhamtari

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 655/RPR/2025[2022-23]Status: DisposedITAT Raipur12 Nov 2025AY 2022-23

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 655/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23)

For Appellant: None (Adjournment Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 250Section 68

prosecution of the appeal by the assessee. This is amply dear from the Section 251(l)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to at the issues which arise from the impugned order before him whether

14 Reels Venkatboyanapalli Jv, Hyderabad vs. DCIT, Central Circle - 1(3), Hyderabad

In the result, both the appeals of the Assessee are allowed for statistical purposes

ITA 617/HYD/2025[2018-19]Status: DisposedITAT Hyderabad12 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.617 & 969/Hyd./2025 िनधा"रण वष"/Assessment Years 2018-2019 & 2017-2018 14 Reels The Dcit, Central Venkatboyanapalli Jv, Circle-1(3), Hyderabad. Vs. Hyderabad – 500 033. Pin – 500 004. Pan Aaaaz2224L Telangana. (Appellant) (Respondent) िनधा""रती "ारा /Assessee By : Mrs. K Prabhabati, Advocate राज" व "ारा /Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06.11.2025 घोषणा की तारीख/Pronouncement: 12.11.2025 आदेश/Order Per Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against The Two Separate Orders Of The Learned Cit(A), Hyderabad- 11, Hyderabad, Dated 08.02.2025 & 13.03.2025 For The Assessment Years 2018-2019 & 2017-2018, Respectively.

For Appellant: Mrs. K Prabhabati, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 250

prosecution of the appeal by the assessee. This is amply clear from the section 251(1)(a) and (b) and Explanation to section 251(2) of the Act which requires the Commissioner (Appeals) to apply his mind to all the issues which arise from the impugned order before him whether

Sri Koti Linga Hari Hara Mahakshetram Temple, Visakhapatnam vs. Income Tax Officer, Exemption WD, Rajahmundry

ITA 365/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.365/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Sri Koti Linga Hari Hara Vs. Income Tax Officer, Mahakshetram Temple, Exemption Ward, Visakhapatnam. Rajahmundry. Pan: Acgfs3064C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Cr Hemanth Kumar, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 07/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

For Appellant: Sri CR Hemanth Kumar, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 12ASection 12A(2)Section 142(1)Section 147Section 148Section 167BSection 194ASection 250(6)Section 65

आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member

Om J J Swa Vishwashanti Dham Nirman Sanstha, Verul vs. ITO Exemption Ward, Aurangabad

In the result, appeal of the Assessee is allowed for statistical

ITA 2090/PUN/2025[2015-16]Status: DisposedITAT Pune31 Oct 2025AY 2015-16
Section 11Section 12ASection 143(1)Section 250

prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether ... prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether

Pravin Prakashchand Mehta, Pune vs. Income Tax Officer, Ward 8(3), Pune

In the result appeal of the assessee is allowed for statistical purpose

ITA 475/PUN/2024[2016-17]Status: DisposedITAT Pune31 Oct 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.475/Pun/2024 निर्धारण वषा / Assessment Year: 2016-17 Pravin Prakashchand Mehta, V The Income Tax Officer, B 10, Pati Regency, S Ward-8(3), Pune. Erandwane, Pune – 411004. Pan: Aavpm4448H Appellant/ Assessee Respondent / Revenue Assessee By Ms Sampada Ingale (Virtual) On Behalf Of Shri Suhas P. Bora – Ar Revenue By Shri Sandeep P Sathe – Jcit Date Of Hearing 06/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2016-17 Dated 11.01.2024 Emanating From The Assessment Order Under Section 143(1) Of The Income Tax Act, 1961 Dated 08.03.2017. The Grounds Of Appeal Raised By The Assessee Are As Under :

Section 119(2)Section 143(1)Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether

Ravinder Reddy Singidi, Vikarabad vs. ITO., Ward-1, Vikarabad

In the result, all the three appeals, i

ITA 1163/HYD/2025[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 142(1)Section 147Section 148Section 250Section 69A

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय

Ravinder Reddy Singidi, Vikarabad vs. ITO., Ward-1, Vikarabad

In the result, all the three appeals, i

ITA 1162/HYD/2025[2015-16]Status: DisposedITAT Hyderabad31 Oct 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 142(1)Section 147Section 148Section 250Section 69A

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय

Ravinder Reddy Singidi, Vikarabad vs. ITO., Ward-1, Vikarabad

In the result, all the three appeals, i

ITA 1161/HYD/2025[2014-15]Status: DisposedITAT Hyderabad31 Oct 2025AY 2014-15

Bench: making the additions to the appellant's income.

Section 142(1)Section 147Section 148Section 250Section 69A

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय

Deepak Jain, Delhi vs. DCIT, CC-26, Delhi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 3416/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 115BSection 69A

determination including each ground of appeal. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the Ld. CIT(A) is required to apply his/her mind to all the issues arisen from the order before him/her ... read with sections 250(4), 250(5), 251(1)(a), 251(1)(b) of the Act and Explanation of section 251(2) of the Act, it is concluded that the Ld. CIT is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose

Sarang Dealcom Pvt. Ltd., Kolkata vs. I.T.O., Ward - 4(3), Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1230/KOL/2025[2015-2016]Status: DisposedITAT Kolkata29 Oct 2025AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 68

prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether

Satyam Transformers Private Limited, Aurangabad vs. ITO Ward 2(3), Aurangabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1239/PUN/2025[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1239/Pun/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyam Transformers Private Limited, Ito, Ward-2(3), Sharadanand, Opposite Telephone Office, Aurangabad Ajabnagar, Aurangabad-431001 Vs. Pan : Aakcs4648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Akhilesh Srivastva Date Of Hearing : 04-08-2025 Date Of 27-10-2025 Pronouncement : आदेश / Order

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Akhilesh Srivastva
Section 143(2)Section 143(3)Section 250Section 72

prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether

Alka Khandaka, Jaipur vs. Income Tax Officer Ward 1(2), Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 1014/JPR/2025[2017-2018]Status: DisposedITAT Jaipur16 Oct 2025AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sauravh Harsh, AdvFor Respondent: Mrs. Anita Rinesh, JCIT
Section 131Section 142(1)Section 143(2)Section 143(3)Section 44ASection 68

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

Sant Harkewal Shikshan Samiti, Ambikapur, Surguja vs. Income Tax Officer-1, Ambikapur

Appeal stands allowed for statistical purposes

ITA 570/RPR/2025[2018-19]Status: DisposedITAT Raipur15 Oct 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.570/Rpr/2025 िनधा"रण वष" /Assessment Year: 2018-19 Sant Harkewal Shikshan Samiti, Namna Kala, Surguja, Ambikapur, Chhattisgarh, 497001 Pan: Aaias1529F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr.DR
Section 147rSection 250Section 250(6)Section 251(1)(a)

आयकर अपीलीय अिधकरण "ायपीठ “एक-सद"” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ

Mukul Hasteer, Karnal vs. ITO Ward-1, Karnal

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 96/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 147Section 148Section 234A

determination arisen for his consideration. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind to all the issues which arise from the impugned order before him/her ... read with sections 250(4), 250(5), 251(1)(a), 251(1)(b) of the Act and Explanation of section 251(2) of the Act, the Ld. CIT(A) is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose of the appeal

Gulshan Kumar, Gurgaon vs. ITO Ward-1(3), Gurgaon

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 2242/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 194HSection 250Section 40Section 44ASection 69A

determination arisen for his consideration. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind to all the issues which arise from the impugned order before him/her ... read with sections 250(4), 250(5), 251(1)(a), 251(1)(b) of the Act and Explanation of section 251(2) of the Act, the Ld. CIT(A) is not empowered to dismiss the appeal for non- prosecution of appeal and is obliged to dispose of the appeal

Cherukuri Veeraju, Rajahmundry vs. The Deputy Commissioner of Income Tax, Circle-1, Rajahmundry

ITA 465/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.465/Viz/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Cherukuri Veeraju, Vs. Deputy Commissioner Rajahmundry. Of Income Tax, Pan:Abxpc6760H Circle-1, Rajahmundry. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08/10/2025 घोषणा की तारीख/Date Of 13/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 27/05/2025, Which In Turn Arises From The Order Passed By The Additional/Joint Commissioner Of Income Tax, National Faceless Assessment Centre (Nafac), Delhi Under Section 271D Of The 2 Cherukuri Veeraju Vs. Dcit

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 143(3)Section 271D

आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member

Shamimullah, Ranipet vs. ITO, Ncw-11(2), Chennai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1564/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Oct 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Suresh, CA
Section 143(3)Section 251(2)Section 270ASection 271ASection 40A(3)Section 69

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

Byas Prasad Verma, Kushinagar vs. Income Tax Officer, Ward - 2(4), Kushinagar

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 2/VNS/2024[2012-2013]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-2013

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Byas Prasad Verma V. The Income Tax Officer Vill. Dhaurahara Ward 2(4) Nadwa Bishunpur Kushinagar Fazilnagar, Kushinagar (U.P) Tan/Pan:Amupv6031E (Appellant) (Respondent) Appellant By: None Respondent By: Smt Amandeep Kaur, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.07.2023, Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed His Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Made Cash Deposits To The Tune Of Rs.16,45,000/- In His Saving Bank Account. In Order To Examine These Facts, The Assessing Officer (Ao) Reopened The Case Of The Assessee Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148 Of The Act. Thereafter, The Ao Issued Statutory Notices To The Assessee, Requiring The Assessee To Furnish The Source Of Cash

For Appellant: NoneFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 69A

transactions. 6. BECAUSE the learned CIT(A) NFAC has failed to appreciate that that Section 251(1)(a) and (b) and Explanation to Section 251(2) of the I.T. Act requires the CIT(A) to apply his own mind to all the issues which arises from the impugned order before

Suzlon Gujarat Wind Park Limited, Ahmedabad vs. The Dy.CIT, Circle-4(1)(1), Ahmedabad

ITA 382/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. AdvFor Respondent: Shri B. P. Srivastav, Sr. DR
Section 139(1)Section 139(5)Section 154Section 244ASection 244A(1)(a)Section 251(2)

ITA No. 382/Ahd/2025 Suzlon Gujarat Wind Park Ltd. vs. DCIT Asst. Year -2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL

Rahul Arun Mandlik, Pune vs. ITO WD- 5(2), Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1984/PUN/2025[2015-16]Status: DisposedITAT Pune30 Sept 2025AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1984/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Rahul Arun Mandlik, V The Income Tax Officer, Sr No.34/3/2, Kashi S Ward-5(2), Pune. Vishveshewar Apartment, Nt Yenpure Nagar, Dhankawadi, Pune – 411043. Pan: Bmbpm1461M Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Smt.Sonal L Sonkavde – Addl.Cit(Dr) Date Of Hearing 30/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 16.12.2024 Emanating From The Assessment Order Passed Under Section 144 Of The Act, Dated 27.03.2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 147Section 148Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether