I. T. A. No. 561 of 2008 1 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 .... Appellant Vs. Shri Shiv Kumar .... Respondent CORAM : HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE L. N. MITTAL * * * Present : Mr. Sanjeev Kaushik, Advocate for the Revenue. * * * ADARSH KUMAR GOEL, J. (Oral) : The Revenue has preferred this appeal under Section 260-A of the Income Tax Act, 1961 (for short, the Act), proposing to raise following substantial questions of law :- “Whether on the facts and in the circumstances of the case, the Hon'ble ITAT is right in admitting and adjudicating the additional ground of appeal when the relevant issue was not raised by the assessee before the CIT (A) ?” “Whether ITAT is right in adopting the mercantile system of accounting at the appellate stage by making reliance on the order of the Apex Court, even though the assessee has voluntarily I. T. A. No. 561 of 2008 2 offered his income by adopting cash system of accounting during the assessment proceedings and that was assessed as such ?” Learned counsel for the Revenue does not dispute that the same issue has been gone into by this Court earlier in order dated 03.10.2008 in I. T. A. No. 87 of 2008, between the same parties and has been decided against the Revenue. In view of above, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE November 25, 2008 ( L. N. MITTAL ) monika JUDGE