Log In

| Recover password


The Supreme Court in their decision in National Thermal Power Co. Ltd. v. CIT 229 ITR 383 held that while the appeal was pending before the Tribunal, it was found that when a non-taxable item was taxed or a permissible deduction was denied, it did not see any reason why the assessee should be prevented from raising that question before the Tribunal for the first time so long as the relevant facts were on record in respect of that item.

Following this principle even additional ground can be taken before Tribunal during remand proceedings vide 367ITR551, 117DTR98, 117DTR AT 40. The ITAT has power to admit additional ground even on the question involving violations of the principle of natural justice vide 423ITR503.

Leave a Reply

Your email address will not be published.

error: Do not copy the content of this website.