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TMI Blog2018 (8) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;and D. S. Bohra For the Respondent- K. K. Bissa JUDGMENT 1. In these Income-tax appeals common issue is involved, therefore, they are disposed of by this common order. 2. In both the appeals filed by the assessees, Shri Ravindra Arora and Shri Praveen Arora challenge is made to the order dated August 17, 2007, passed by the learned Income-tax Appellate Tribunal, Jodhpur Bench, Jodhpur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow a new ground to be raised but where the Tribunal is only required to consider a question of law arising from the facts which are not on record in the assessment proceedings, such a question should be allowed to be raised and decided by the Tribunal in order to assess the correctness of the tax liability of an assessee. 5. Learned counsel for the appellants submits that in view of the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the judgment in the case of National Thermal Power Co. Ltd. v. CIT in which the following adjudication is made by the hon'ble Supreme Court in para Nos. 7 and 8 of the judgment which are as follows (page 387 of 229 ITR) : "The view that the Tribunal is confined only to issues arising out the appeal before the Commissioner of Income-tax (Appeals) takes too narrow a view of the powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the facts as found by the authorities below and having a bearing on the tax liability to the assessee. We remand the proceed ings to the Tribunal for consideration of the new grounds raised by the assessee on the merits." 8. In view of the aforesaid legal position of law, both the appeals are hereby allowed. The order impugned dated August 17, 2007 passed by the learned Income-tax Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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