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The Tax PublishersITA No. 6587/Del/2016
2020 TaxPub(DT) 4616 (Del-Trib)INCOME TAX ACT, 1961
Section 254(1)
Additional ground was a legal ground which went to the root of matter relating to sustainability of assessment order itself, therefore, same was admitted.
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Appeal (Tribunal) - Additional ground - Admissibility - Legal issue
Assessment framed by AO was challenged as invalid by way of additional ground raised before ITAT on the ground of assessment framed in the name of non-existent amalgamating company. Held: Additional ground was a legal ground which went to the root of matter relating to sustainability of assessment order itself, therefore, same was admitted.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09
INCOME TAX ACT, 1961
Section 143(2)
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