The Tax Publishers2021 TaxPub(DT) 0124 (Bang-Trib)

INCOME TAX ACT, 1961

Section 254(1)

As there was no necessity of investigation of any fresh facts on the issue raised and there was good and sufficient reason for not raising the ground in earlier occasion, additional ground was admitted for adjudication by ITAT.

Appeal (Tribunal) - Additional ground - No necessity of investigation of any fresh facts -

Assessee by way of additional ground raised before Tribunal, challenged disallowance made by AO under section 14A on the ground of non-recording of satisfaction by AO in terms of section 14A(2). Assessee pleaded that additional ground was to be admitted in the interest of advancement of natural justice and this ground was inadvertently not raised on earlier occasion and there was no necessity of investigation of any fresh facts on this issue. Held: As there was no necessity of investigation of any fresh facts on the issue raised and there was good and sufficient reason for not raising the ground in earlier occasion, additional ground was admitted for adjudication.

Relied:NTPC v. CIT (1998) 29 ITR 383 (SC) : 1998 TaxPub(DT0 342 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2012-13 & 2014-15


INCOME TAX ACT, 1961

Section 37(1)

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