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| The Tax Publishers2021 TaxPub(DT) 5322 (Del-Trib) INCOME TAX ACT, 1961
Section 254
Tribunal has jurisdiction to examine a question of law even though raised for the first time before the Tribunal, which arises from the facts as found by authorities below and having a bearing on tax liability of the assessee. In view of the same, the additional ground raised in instant appeal was admitted by Tribunal.
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Appeal (Tribunal) - Additional ground - Admissibility of - Ground raised for first time in appeal
Assessee-company sought admission of an additional ground of appeal before Tribunal challenging validity of notice issued under section 148. Assessee submitted that the issue raised in the additional ground was a legal issue and it would go to the root of the matter. It was also submitted that since all the material facts relevant to the legal issue were already on record and the issue being a legal issue, it could be raised at any time before the Tribunal.Held: In view of decision of Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC), Tribunal has jurisdiction to examine a question of law even though raised for the first time before the Tribunal, which arises from the facts as found by authorities below and having a bearing on tax liability of the assessee. Thus, additional ground raised in instant appeal was admitted by Tribunal.
Followed:National Thermal Power Co. Ltd. v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC).
REFERRED :
FAVOUR : Ground admitted.
A.Y. : 2011-12
INCOME TAX ACT, 1961
Section 148
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