The Tax Publishers2021 TaxPub(DT) 0398 (Del-Trib)

INCOME TAX ACT, 1961

Section 254(1)

Where assessee by way of additional grounds of appeal raised before ITAT challenged validity of reassessment framed under section 147 contending that Proceedings were initiated mechanically simply following communication from investigation wing, without AO independently applying his mind on the facts, the additional ground raised being purely legal issue was duly admissible.

Appeal (Tribunal) - Additional ground - Admissibility - Purely legal issue, not involving any fresh investigation into facts

Assessee by way of additional ground of appeal raised before ITAT challenged validity of reassessment framed under section 147 contending that Proceedings were initiated mechanically simply following communication from investigation wing, without AO independently applying his mind on the facts. Revenue opposed to admissibility of additional ground. Held: Additional ground raised being purely legal issue, not involving any fresh investigation into facts, which were already on record, was duly admissible.

Followed:National Thermal Power Co. Ltd. v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC)

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :


INCOME TAX ACT, 1961

Section 147

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