The Tax Publishers2021 TaxPub(DT) 0496 (Mum-Trib)

INCOME TAX ACT, 1961

Section 254

A question of law can be raised before the Tribunal for the first time which has a bearing on the tax liability of an assessee, notwithstanding the fact that the same was not raised before the lower authorities.

Appeal (Tribunal) - Admission of additional ground - -

Assessee-company filed an appeal before Tribunal. It raised an additional ground of appeal to claim deduction for payment made by it towards education cess and secondary and higher education cess. Held: A question of law can be raised before the Tribunal for the first time which has a bearing on the tax liability of an assessee, notwithstanding the fact that the same was not raised before the lower authorities. In instant case, the additional ground raised by assessee being a pure question of law was admitted by the Tribunal for adjudication.

Relied:NTPC 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 40(a)(ii)

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