Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.877/Chny/2018 & 677/Chny/2020 िनधा&रण वष& /Assessment Years: 2010-11
234D of the Act 7. Non-adjudication on additional ground of appeal raised during the hearing relating to allocation of interest attributable to income considered under section 36(1)(vii) and computation of deduction under section 36(1) (vii) of the Act The learned CIT(A) erred in not adjudicating on the ground pertaining to the assessing officer adopting