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| The Tax Publishers2021 TaxPub(DT) 4968 (Mum-Trib) INCOME TAX ACT, 1961
Section 254(1)
Assessee by way of additional ground of appeal raised before ITAT, challenged the order under section 154 as invalid as same was passed beyond the time limit prescribed under section 154(7). It was pure legal ground of appeal and went to the root of the matter and all the relevant facts to decide the ground were on records. Therefore, same was admitted for adjudication.
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Appeal (Tribunal) - Additional ground - Admissibility - Order passed under section 154 challenged as barred by limitation
Assessee moved for admission of additional ground of appeal wherein assessee challenged the order under section 154 as invalid as same was passed beyond the time limit prescribed under section 154(7). Held: Additional ground of appeal was pure legal ground of appeal and went to the root of the matter and all the relevant facts to decide the ground were on records. Therefore, same was admitted for adjudication.
Relied:National Thermal Power Company 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
Section 154(7)
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