INCOME TAX ACT, 1961

Section 254(1)

Appeal (Tribunal) - Additional ground - Admissibility - Additional grounds being legal in nature

Assessee by way of additional ground raised before ITAT, challenged validity of assessment framed under section 143(3) contending that assessee had submitted its return of income under section 139(1) on 28-9-2013 and assessment under section 143(3) for the period under consideration which was framed by ITO, Ward 5(1), New Delhi was time-barred because mandatory notice under section 143(2) dated 8-9-2015 was beyond time-limit under provisions of the Act. Held: Additional ground being legal in nature went to the root of the matter for which necessary facts were available on record and hence, same was admitted.

Followed:NTPC Limited (1998) 229 ITR 455 (SC) : 1998 TaxPub(DT) 342 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-14

INCOME TAX ACT, 1961

Section 143(3)

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