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The Tax PublishersITA No. 951/Hyd./2019 2020 TaxPub(DT) 2854 (Hyd-Trib)INCOME TAX ACT, 1961
Section 148
Validity of re-assessment proceedings being a legal ground could be challenged at any point of time. Even as additional ground raised before Tribunal, though assessee did not object to section 148 notice nor raised any ground before CIT(A).
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Appeal [Tribunal] - Additional ground - Admissibility - Assessee challenged validity of re-assessment proceedings
Assessee challenged validity of re-assessment proceedings by way of additional ground raised before Tribunal. Revenue opposed admission of additional grounds of appeal stating that assessee did not raise any objections to notice issued under section 148, nor did she raise any grounds before CIT(A) and, therefore, she could not raise this ground at this stage before Tribunal.Held: Validity of re-assessment proceedings being a legal ground could be challenged at any point of time. Even as additional ground raised before Tribunal, though assessee did not object to section 148 notice nor raised any ground before CIT(A).
Followed:National Thermal Power Company Limited v. CIT -- (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 0342 (SC)
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-11
INCOME TAX ACT, 1961
Section 147
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