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The Tax PublishersITA Nos. 140/Hyd/15, 210/Hyd/16, 487/Hyd/17, 2170/Hyd/17 & 1361/Hyd/18
2021 TaxPub(DT) 1893 (Hyd-Trib)INCOME TAX ACT, 1961
Section 254(1)
Where assessee by way of additional ground of appeal raised before ITAT, challenged disallowance of education cess made by AO under section 37(1), the issue being a legal ground was entertained so as to determine correct tax liability of assessee.
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Appeal (Tribunal) - Additional ground - Legal issue -
Assessee by way of additional ground of appeal raised before ITAT, challenged disallowance of education cess made by AO under section 37(1). Held: All the relevant facts formed part of records and disallowance of education cess had nowhere been contested at revenue's behest on facts. Therefore, being a legal ground same was entertained so as to determine correct tax liability of assessee.
Followed:National Thermal Power Co. Ltd. v. CIT (1998) 229 ITR 383) (SC) : 1998 TaxPub(DT) 342 (SC) and All Cargo Global Logistics Ltd. v. Dy. CIT (2012) 137 ITD 217 (SB) (Mum-Trib) : 2012 TaxPub(DT) 2464 (Mum-Trib).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-11 to 2014-15
INCOME TAX ACT, 1961
Section 92C
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