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2019 (5) TMI 776 - AT - Income TaxAdmission of additional grounds -as alleged Penalty u/s 271(l)(c) levied without jurisdiction, illegal and bad in law - HELD THAT:- We are of the considered view that in view of the decision of NTPC Limited [1996 (12) TMI 7 - SUPREME COURT] the additional grounds raised by the assessee are purely legal ground and did not require fresh facts which is to be investigated and goes to the root of the matter. In the interest of justice, we admit the aforesaid additional grounds. We find that since these additional ground were not raised before the Ld. CIT(A), hence, the same requires adjudication by the Ld. CIT(A), therefore, in the interest of justice, we remit back the aforesaid additional grounds to the file of the Ld. CIT(A) with the directions to decide the same afresh under the law, after giving adequate opportunity of being heard to the assessee.
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