It is duty of Court to deal with all arguments/points raised by parties

IT: It is duty of Court to deal with all arguments/points raised by parties and if petitioner has chosen to take a stand during course of argument, petitioner cannot take a 'U' turn and say that judgment may be reviewed as points for determination were limited
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[2014] 50 taxmann.com 191 (Allahabad)
HIGH COURT OF ALLAHABAD
M.D. Overseas Ltd.
v.
Director General of Income-tax (Inv.)*
PRAKASH KRISHNA AND VIPIN SINHA, JJ.
WRIT TAX NO. 75 OF 2010
JULY  31, 2013
Section 132 of the Income-tax Act, 1961, read with Article 226 of the Constitution of India - Search and seizure - General (Review of writ petition) - Petitioner sought review of High Court's order contending that Court had decided other issues also which were not urged by petitioner - Department opposed review application on ground that in impugned order Court had considered all arguments urged by petitioner and it was no longer open to petitioner to say anything otherwise - There was no affidavit by petitioner's counsel stating that he did not argue points mentioned in judgment - Whether it is duty of Court to deal with all arguments/points raised by parties - Held, yes - Whether if petitioner had chosen to take a stand during course of argument, it could not take a 'U' turn and say that judgment should be reviewed as points for determination were limited - Held, yes [Para 15][In favour of revenue]