The Tax Publishers2020 TaxPub(DT) 5601 (Ctk-Trib)

INCOME TAX ACT, 1961

Section 254(1)

Grievance raised in the additional grounds was a pure question of law challenging very assumption of jurisdiction to pass impugned order which went to the root of case and merely because assessee did not raise this grievance earlier, assessee could not be prevented from raising this grievance late before ITAT. Accordingly, additional ground was admitted.

Appeal (Tribujal) - Additional ground - Legal ground - Admissibility

Assessee by way of additional ground of appeal raised before ITAT challenged validity of reassessment framed under section 147 pleading that notices under section 148 and 143(2) were never issued, nor served on assessee as required by the statute and in absence of such notices, assessment made and orders passed were liable to be quashed and annulled in toto. Held: Grievance raised in the additional grounds was a pure question of law challenging very assumption of jurisdiction to pass impugned order which went to the root of case and merely because assessee did not raise this grievance earlier, assessee could not be prevented from raising this grievance late before ITAT. Accordingly, additional ground was admitted.

Relied:NTPC v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2012-13


INCOME TAX ACT, 1961

Section 147

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