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2017 (4) TMI 1063 - HC - Income TaxAllowing raising additional grounds raised by the respondent-revenue - Held that:- After considering the matter, it has been categorically recorded by the Tribunal that as per the provisions of Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963 (in short, “the Rules”), there is no limitation for raising additional grounds before the Tribunal. It has also been provided that the Tribunal in deciding the appeal shall not be confined to the grounds set forth in the memorandum of the appeal. In the present case, the issues as quoted above being additional grounds were considered to be legal issues which could be decided on the basis of the facts and the material available on the record. Thus, the said grounds are essential for the just decision of the controversy involved. Learned counsel for the petitioner has not been able to produce any material on record to show that the order passed by the Tribunal is illegal or perverse. No ground to interfere with the impugned order passed by the Tribunal allowing the additional grounds raised by the respondent-revenue. Consequently, the petition is dismissed.
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