INCOME TAX ACT, 1961

Section 254(1)

Appeal (Tribunal) - Additional ground - Admissiblility - Assessee challenged order passed under section 201(1)/(IA) as barred by limitation

Assessee by way of additional ground of appeal raised before ITAT, challenged validity of order as passed under section 201(1)/201(1A) dated 30-3-2015 for determining non/short deduction of TDS for the first three quarters of financial year 2011-12 was illegal and void ab initio on the ground that same was passed after the expiry of limitation period of two years from the end of the financial year as prescribed under sub-section (3) of section 201. Held: Additional grounds raised by assessee, was purely legal grounds going to the very root of issue and, therefore, in the interest of substantial justice, same was admitted.

Relied:NTPC Ltd. 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 201(3)

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