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The Tax PublishersIT(TP)A Nos. 1150/Bang/2015, 316/Bang/2016, 585/Kol/2015, 310/Bang/2016 and CO No. 31/Kol/2015
2021 TaxPub(DT) 4756 (Bang-Trib)INCOME TAX ACT, 1961
Section 54(1)
Assessee by way of additional ground raised before ITAT, challenged order passed under section 92CA(3) on the ground that order passed by TPO beyond time-limit under section 92CA(3A) was bad-in-law and liable to the quashed, the ground was admitted as it went to the root of the matter and not required any fresh investigation into facts of case.
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Appeal (Tribunal) - Additional ground - Admissibility - Additional ground going to the root of matter
Assessee by way of additional ground raised before ITAT, challenged order passed under section 92CA(3) on the ground that order passed by TPO beyond time-limit under section 92CA(3A) was bad-in-law and liable to the quashed. Held: Additional ground was raised for the first time before Tribunal and IT Authorities did not have any occasion to examine merits of the additional ground. The additional ground raised by assessee went to the root of the matter and not required any fresh investigation into facts of case. Therefore, additional ground was admitted.
Followed:National Thermal Power Company Limited v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-2011
IN THE ITAT, BANGALORE BENCH
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