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The Tax PublishersITA No. 87/Del./2020, ITA No. 94/Del./2020
2021 TaxPub(DT) 0582 (Del-Trib)INCOME TAX ACT, 1961
Section 254(1)
Additional grounds raising legal issue could be entertained by quasi-judicial authority at any stage of proceedings and moreover, by accepting the legal ground, no fresh investigation qua facts was required and issue was to be decided on the basis of material already available or record, hence application for additional ground was allowed.
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Appeal (Tribunal) - Additional ground - Admissibility - Legal issue
Assessee by way of additional grounds raised before ITAT challenged validity of assessment framed by AO pleading issuance of section 143(2) notice by non-jurisdictional AO. Revenue opposed the application missing additional grounds for the reason that assessee had duly participated in assessment as well as first appellate stage proceedings. Held: Additional grounds raising legal issue could be entertained by quasi-judicial authority at any stage of proceedings and moreover, by accepting the legal ground, no fresh investigation qua facts was required and issue was to be decided on the basis of material already available or record, hence, application for additional ground was allowed.
Relied: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. : 2016-17
INCOME TAX ACT, 1961
Section 143(2)
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