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2002 (1) TMI 7 - HC - Income TaxDuty Of Tribunal - Income Tax (Appellate Tribunal) Rules, 1963 - The substantial question sought to be raised in this appeal is as to when an issue was vaguely taken in the grounds of appeal, but argued specifically at the time of the final hearing of the appeal, can the Tribunal refuse to adjudicate upon that issue on the merits on the ground that no such ground has been taken specifically in the grounds of appeal? - we are of the opinion that it would be just and proper to permit the assessee to raise a specific plea regarding the addition of Rs. 8,94,039 as undisclosed income as an additional ground before the Tribunal and the Tribunal should decide the same issue on its own merits. - In this view of the matter, we set aside the judgment of the Tribunal in so far as it pertains to refusal on the part of the Tribunal to adjudicate the issue pertaining to the addition of Rs. 8,94,039 as undisclosed income and remit the matter back with a direction to the Tribunal to decide the issue in accordance with law on the merits
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