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Vide [2020] 21 ITR (Trib)-OL 1 the Delhi ITAT held that where an issue raised by the assessee is purely jurisdictional and legal in nature not requiring investigation into any fresh evidence the same can be contested at any point of time, till the pendency of appeal. In this case the assessee raised an additional round on limitation which got admitted.

However such subjects cannot be raised before the High Court for the first time as the High

Court in their jurisdiction u/s 260A can decide only that question which has either not been determined by the Tribunal or which has been wrongly determined by the Tribunal. In other words an issue not raied earlier before the Tribunal does not  pass the reference test.

The Karnataka High Court in 126ITR825 held that the Appellate Tribunal has power to permit any party to raise any question of law which does not depend on any facts though not raised in the appeal or by way of cross-objection.

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