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2003 (3) TMI 55 - HC - Income Tax"Whether the Tribunal was right in holding that the additional ground cannot be raised in the memo of appeal after the expiry of the period of limitation?" - the limitation is provided only for the purpose of filing the appeal. Once the appeal is filed within the limitation, the memo of appeal can be amended as per the practice and procedure. The view does not require any precedent to support. - we allow the appeal and set aside the judgment of the Income-tax Appellate Tribunal, Jodhpur, dated June 5, 2002. The permission to raise the additional grounds before the Tribunal in is granted. The appellant shall carry out the amendment in the memo of appeal.
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