TMI Blog1970 (4) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. The petitioner who did not canvass the propriety of the assessing authority in respect of a portion of its turnover and did not file any ground of appeal to that effect before the appellate authority appears to have argued that position before the appellate authority and claimed relief. The appellate authority not being seized of the matter was obliged to consider only the subject-matter of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came up for hearing, an objection was taken by the State Representative, and in our view rightly, that the scope of the appeal before the Appellate Tribunal was very much limited and it could only relate to the subjectmatter of the appeal before the Appellate Assistant Commissioner and could not be extended any further, merely because the application for reception of additional grounds of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional grounds could not be agitated before it, but also because the petitioner was not an aggrieved person in the sense that it did obtain the relief asked for by it before the appellate authority. Even this fact is not in dispute. Mr. Ramachandran says that the appeal of the petitioner was allowed by the Appellate Assistant Commissioner and it got the necessary relief asked for before him. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the appellate authority did not advert itself to such contentions which could not be raised in the further appeal is, therefore, not maintainable. The Tribunal came to the correct conclusion. A fortiori, this is so in so far as the appeal relates to the additional grounds. It cannot be said that merely because the Tribunal allowed the application to amend the grounds of appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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