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2005 (11) TMI 53 - DELHI HIGH COURTPower of tribunal – additional ground - Assessing Officer denied the benefit of section 11 to the assessee on the ground that the assessee had violated the provisions of sections 13(1)(c)(ii) and 13(1)(d) of the Act. In appeal before the Commissioner of Income-tax the assessee appears to have alternatively claimed benefit under section 10(22A) of the Act which too was rejected by the Commissioner. In a further appeal before the Tribunal the assessee was allowed to urge the additional claim for benefit under section 10(22A) of the Act in exercise of the Tribunal's power under rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963. - Inasmuch as the Tribunal had allowed the assessee to raise an additional ground and make a claim under the provisions of section 10(22A) it had not committed any error of law nor did the order passed by the Tribunal give rise to any substantial question of law
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