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2003 (5) TMI 7 - HC - Income TaxAdditional ground - raised after the expiry of the prescribed time limit for filing appeal. - Tribunal had refused the prayer of the appellant to raise the additional ground only on the ground that it was not raised within the time allowed under section 253 of the Income-tax Act. It is for the Tribunal to permit or not to permit to raise additional ground as per the well-established practice and procedure. However, it is erroneous to say that a ground cannot be permitted to be raised after the expiry of a period of 60 days of limitation provided under section 253 - held that once the appeal is filed within the limitation, the memo of appeal can be amended as per the practice and procedure. - we propose to remit the entire matter to the Income-tax Appellate Tribunal for fresh consideration
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