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| The Tax Publishers2022 TaxPub(DT) 0374 (Mum-Trib) INCOME TAX ACT, 1961
Section 254
Where additional ground raised by assessee in appeal before Tribunal was a legal ground and no fresh document/record was required to be referred or placed on record; the Tribunal was justified in admitting such additional ground for disposal of the appeal.
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Appeal (Tribunal) - Additional ground - Admissibility of - Additional ground being legal in nature
Assessee-company sought admission of an additional ground of appeal before Tribunal. It was submitted that such additional ground was required to be allowed, being legal in nature and the same would go to the root of the matter. Held: Since additional ground raised by assessee in appeal before Tribunal was a legal ground and no fresh document/record was required to be referred or placed on record; such additional ground was admitted by the Tribunal for disposal of the appeal.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
INCOME TAX ACT, 1961
Section 271(1)(c)
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