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2014 (12) TMI 354 - HC - Income TaxValidity of admission of additional grounds – Rule 11 of ITAT Rules - Revenue contended that the grounds ought not to have been raised before the Tribunal which was not adjudicated before the CIT(A) – Held that:- The provision makes it clear that the assessee has the right to raise additional grounds and if it is beneficial to the assessee, the same should be considered by the Tribunal - the very same issue, raised as additional grounds, has already been considered by the Tribunal in respect of the assessee's own case - when the additional grounds is beneficial to the assessee, the Tribunal is right in allowing the same – Decided against revenue.
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