TMI Blog1972 (11) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, on the facts and circumstances of the case, the Tribunal was right in adjudicating upon a question not raised in the grounds of appeal ? " By the assessment orders against the six individuals who were at one time members of a joint Hindu undivided family which had become partitioned the accounts of the assessees were rejected and a best judgment assessment was made on the basis of an estimated income per acre in the cardamom estate consisting of 70 acres and the value of the cardamom per kilogram had also been estimated. The assessees appealed before the Appellate Assistant Commissioner and one of the points raised before the Appellate Assistant Commissioner was that the Agricultural Income-tax Officer erred in applying a uniform ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 16 acres consisting of young plants and stated thus : "But his finding that certain portion of the estate contained plants which yielded for the first time in the accounting year in question is clearly unacceptable in view of the definite finding of the Agricultural Income-tax Officer that the entire estate contained plants of the same age as they were planted in the same year 1960 on the virgin soil. So the order of the Appellate Assistant Commissioner refixing the yield at, 12. kgs. for the few acres in the estate of each assessee is set aside. The 65 kgs. per acre will be adopted for the entire yielding acres." The assessees objected to this procedure and sought reference which has been made by the Tribunal under section 60(1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dum shall distinctly under different heads specify the grounds of appeal we think it is implicit that it should be so as this is a procedure which is normally adopted in all cases of appeals. We also think that normally an appellate court or Tribunal or authority will only deal with grounds that are so specified in the grounds of appeal. This is so, we think, even in the absence of provisions such as those contained in rule II of the Income-tax (Appellate Tribunal) Rules, 1963, enjoining that the appellant shall not, except by leave of the Tribunal, urge or be heard in support of any ground not set forth in the memorandum of appeal. There is a similar provision in rule 2 of Order XLI of the Code of Civil Procedure. This provision also enabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may now be taken to be well-established that "thereon" must refer to the subject-matter of the appeal. In other words, it must refer to the grounds in the appellate memorandum. It is therefore, clear that the Agricultural Income-tax Appellate Tribunal should only deal with the subject-matter of the appeal, namely, the grounds of appeal. Assuming without deciding that these grounds stated in the memorandum of appeal can be enlarged by leave being granted to the appellant to raise additional grounds in given cases on the Appellate Tribunal being satisfied that the case is one where such leave should be granted even when there are no specific provisions in the Rules or Regulations permitting such a procedure the question arises whether such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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