Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (12) TMI 20 - HC - Income TaxScope of the appellate power of the Tribunal under section 254 - Tribunal will have the discretion to allow or not to allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts which are on record in the assessment proceedings, the Tribunal was bound to allow such questions to be raised when it is necessary to consider the question in order to correctly assess the tax liability of an assessee – Thus it is held that Tribunal was not justified in law in not entertaining the additional grounds raised by the assessee simply on the ground that such grounds have not been raised either before the assessing authority or before the first appellate authority
|