TMI Blog2004 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, dismissed as not maintainable. - - - - - Dated:- 11-10-2004 - Judge(s) : R. M. LODHA., J. P. DEVADHAR. JUDGMENT The judgment of the court was delivered by R.M. LODHA J. - By our order dated September 22, 2004, we granted time to learned counsel for the appellant to satisfy us that the appeal under section 260A of the Income-tax Act, 1961, was maintainable against the order dated October 18, 2002. The Income-tax Appellate Tribunal by the impugned order rejected the appellant's application for leave to add additional grounds in the appeal preferred by them. Ms. Vissanji, learned counsel for the appellant, submitted that the impugned order vitally affects the rights of the appellant and the said order is covered by the expr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, if it is satisfied that the case involves such question. (5) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (6) The High Court may determine any issue which- (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in subsection (1). (7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section." The ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved person against the final order, we have no hesitation in holding that the present appeal is not maintainable. To our specific query to learned counsel for the appellant as to under which provision the application was made by the appellant before the Tribunal for additional grounds, learned counsel for the appellant invited our attention to rule 11 of the Appellate Tribunal Rules, 1963. Rule 11 of the Appellate Tribunal Rules, 1963, reads thus: "11. The appellant shall not, except by leave of the Tribunal, urge or be heard in support of any ground not set forth in the memorandum of appeal, but the Tribunal, in deciding the appeal, shall not be confined to the grounds set forth in the memorandum of appeal or taken by leave of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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