1996 (8) TMI 92 - HC - Income Tax

Summary

The High Court of Gauhati ruled in favor of the assessee, allowing the Tribunal to consider an additional ground not raised before the Assessing Officer. The Tribunal was deemed to have acted in accordance with the law by directing the Commissioner of Income-tax (Appeals) to entertain the additional ground for proper adjudication. The judgment was delivered by Judges D. N. Baruah and S. B. Roy.