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The Tax PublishersITA No. 2428/Bang/2018
2020 TaxPub(DT) 5595 (Bang-Trib)INCOME TAX ACT, 1961
Section 254
Where no new facts were required to be verified/considered for deciding the issue alleged by assessee in the additional ground and more so, the said ground pertained to a legal issue that would go to the root cause of assessment; the said additional ground was admitted by Tribunal for disposal of appeal.
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Appeal (Tribunal) - Additional ground - Admissibility of - Additional ground pertained to a legal issue
Assessee-company raised an additional ground of appeal before Tribunal. It was submitted that no new facts were needed to be investigated upon for adjudicating the additional ground and therefore, the same might be admitted. Held: Since no new facts were required to be verified/considered for deciding the issue alleged by assessee in the additional ground and more so, the said ground pertained to a legal issue that would go to the root cause of assessment; the said additional ground was admitted by Tribunal for disposal of appeal.
REFERRED :
FAVOUR : Additional ground admitted
A.Y. : 2015-16
INCOME TAX ACT, 1961
Section 143(3)
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