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The Tax PublishersITA No. 3900/Del/2015 & ITA No. 2784/Del/2015
2021 TaxPub(DT) 3379 (Dehr-Trib)INCOME TAX ACT, 1961
Section 254(1)
Assessee by way of additional ground of appeal raised before ITAT challenged validity of assessment order passed under section 153A for want of approval under section 153D. The issue of approval under section 153D was a legal ground and went to the very root of matter. Further, no new facts were required for adjudication of the additional grounds. Therefore, additional ground was admitted.
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Appeal (Tribunal) - Additional ground - Legal issue -
Assessee by way of additional ground of appeal raised before ITAT challenged validity of assessment order passed under section 153A for want of approval under section 153D. Held: As far as issue of admissibility of additional grounds was concerned, it was noted that the issue of approval under section 153D was a legal ground and went to the very root of matter. Further, no new facts were required for adjudication of the additional grounds and same could be decided on the basis of material available on record which duly formed part of assessment record. Therefore, additional ground 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. :
INCOME TAX ACT, 1961
Sections 153A & 153D
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