| |
| The Tax Publishers2022 TaxPub(DT) 0745 (Mum-Trib) INCOME TAX ACT, 1961
Section 254(1)
Assessee by way of additional ground of appeal raised before ITAT, challenged validity of reassessment pleading that AO wrongly assumed jurisdiction under section 147. The additional ground was based on the facts available on record, and hence there was no reason as to why the same could not be raised, though, for the first time in the course of the proceedings before ITAT. Therefore, additional ground was admitted.
|
Appeal (Tribunal) - Additional ground - Legal issue, facts available on record - Admissibility of
Assessee by way of additional ground of appeal raised before ITAT, challenged validity of reassessment pleading that AO wrongly assumed jurisdiction under section 147. Held: An assessee is entitled to raise the additional ground not merely in terms of legal submissions, but also additional claims not made in the return filed by it. In the instant case, adjudication of the assessee's claim that AO had wrongly assumed jurisdiction and framed the assessment under section 147, was based on the facts available on record, and hence there was no reason as to why the same could not be raised, though, for the first time in the course of the proceedings before ITAT. Therefore, additional ground was admitted.
Followed:National Thermal Power Co. Ltd. v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC). Relied:CIT, Central-1, Mumbai v. Pruthvi Brokers and Shareholders (2012) 23 Taxmann.com 23 (Bom-HC) : 2012 TaxPub(DT) 2671 (Bom-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10
INCOME TAX ACT, 1961
Section 147
 SUBSCRIBE FOR FULL CONTENT
|