TMI Blog2015 (4) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... on that legal question can be raised at the stage of appeal, even without a ground being urged in the grounds of appeal. The decision in the case of Sankeshwar Printer Pvt. Ltd. (2013 (11) TMI 282 - KARNATAKA HIGH COURT ) of the Hon’ble jurisdictional High Court binding on this Tribunal is therefore directly applicable to the present case. As far as the decision of the Hon’ble Madhya Pradesh High Court in Tollaram Hassomal (2006 (3) TMI 136 - MADHYA PRADESH High Court ) is concerned, it is not the decision of jurisdictional High Court and is contrary to the law laid down by the jurisdictional High Court viz., Hon’ble High Court of Karnataka and also contrary to the decision of the law laid down by the Hon’ble Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of assessment proceedings. 3. Before the Tribunal, the assessee challenged the validity of initiation of reassessment proceedings u/s. 148 of the Act. The challenge to validity of assumption of jurisdiction u/s. 148 was made by the assessee before the Tribunal was on the basis that reassessment proceedings were initiated on the ground that particular item of income has escaped assessment, but no addition was made on account of that item of income referred to in the reasons recorded. It was argued that in such circumstances, the AO has to drop the reassessment proceedings and cannot make addition in respect of any other income, which has escaped assessment. The Tribunal dealt with this argument in paragraphs 6 to 10 of its order and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground raised by the assessee before the Tribunal was an additional ground. According to him, it was a different facet of challenge to the validity of initiation of reassessment proceedings u/s. 148 of the Act. According to him, therefore, the principle laid down by the Hon ble M.P. High Court in the case referred to by the Revenue is not applicable to the present case. 7. He also brought to our notice the judgment of the Hon ble High Court of Karnataka in the case of Sankeshwar Printers Pvt. Ltd. v. CIT, (2013) 218 Taxmann 360 (Kar), wherein the Hon ble High Court held that legal question can be raised at the stage of appeal and such a question need not be raised as a ground. The Hon ble High Court further held that when legal question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(Appeals). The decision cited by the ld. counsel for the assessee clearly lay down the proposition that legal question can be raised at the stage of appeal, even without a ground being urged in the grounds of appeal. The decision in the case of Sankeshwar Printer Pvt. Ltd. (supra) of the Hon ble jurisdictional High Court binding on this Tribunal is therefore directly applicable to the present case. 10. As far as the decision of the Hon ble Madhya Pradesh High Court in Tollaram Hassomal (supra) is concerned, it is not the decision of jurisdictional High Court and is contrary to the law laid down by the jurisdictional High Court viz., Hon ble High Court of Karnataka and also contrary to the decision of the law laid down by the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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