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| The Tax Publishers2021 TaxPub(DT) 5894 (Ind-Trib) INCOME TAX ACT, 1961
Section 254(1)
Assessee by way of additional ground of appeal raised before ITAT, challenged validity of reassessment prceeding. The ground was legal in nature and went to the root of matter. Though, AO opposed the request for admission of additional ground, however, could not controvert the submission of the assessee by bringing any contrary materal on record. Therefore, additional ground was admitted for adjudication.
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Appeal(Tribunal) - Addtional ground - Admissibility - Legal issue
Assessee by way of additional ground of appeal raised before ITAT, challenged validity of reassessment prceeding. AO opposed the request for admission of addl. ground. Held: Ground was legal in nature and went to the root of matter. Though, AO opposed the request for admission of additional ground, however, could not controvert the submission of the assessee by bringing any contrary materal on record. Therefore, additional ground was admitted for adjudication.
Reled:National Thermal Power Co. Ltd. v. CIT (1992) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC), CIT v. Eicher Motors Ltd. (2007) 293 ITR 464 (MP-HC) : 2007 TaxPub(DT) 665 (MP-HC) and Dy. CIT v. Turquoise Investment & Finance Ltd. (2008) 299 ITR 143 (MP-HC) : 2006 TaxPub(DT) 1536 (MP-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10 & 2012-13
INCOME TAX ACT, 1961
Secton 147
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