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| The Tax Publishers2022 TaxPub(DT) 0540 (Hyd-Trib) INCOME TAX ACT, 1961
Section 254(1)
Assessee by way of additional ground of appeal raised before ITAT challenged validity of assessment made under section 143(3) on the ground that no notice under section 143(2) was issued and served on the assessee for the assessment year under consideration. As the additional ground was legal ground, wherein, the facts were on record and facts did not require fresh investigation, therefore, additional ground was admitted for adjudication.
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Appeal (Tribunal) - Additional ground - Admissibility - Legal issue
Assessee by way of additional ground of appeal raised before ITAT challenged validity of assessment made under section 143(3) on the ground that no notice under section 143(2) was issued and served on the assessee for the assessment year under consideration. AO raised objections that assessee could not challenge the legal issue regarding the issuance of notice under section 143(2) at this stage. Held: Legal issue can be challenged at any stage of appeal. As the additional ground was legal ground, wherein, the facts were on record and facts did not require fresh investigation, therefore, additional ground was admitted for adjudication.
Followed:National Thermal Power Co. Limited v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-11
INCOME TAX ACT, 1961
Section 143(3)
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