The High Court in  429 ITR 570 (Kar) has been very emphatic in stating that it is not open for the Revenue to take one stand in the case of some assessees and to challenge the correctness of the same in case of other assessees.
The revenues failure to bring on record fact of challenge to certain decisions of the Tribunal in fact proved favourable to the assessee in this case which revolved around the question of assessment of stock option benefit, whether as salary or capital gains.
This maxim should hold good even otherwise in matters heard by the Tribunal who likewise could rule in favour of the assessee on revenues failure to bring on record challenge to orders of CIT(A) in certain other cases. Unfortunately the orders passed by CIT(A) are never reported in the past.
This therefore bring up a need to also have reporting of orders passed by Commissioner(Appeals) so that the Tribunal could pursue those that are challenged as well ones that are not challenged before them to make a fair and judicious decision.
This ground can be pressed even before the AO citing cases where no appeals are preferred by the revenue against orders passed by appellate authorities on other cases that are judged in favour of the assessee.