Judicial discretion on new grounds after remand in tax revision was upheld, with no interference in special leave jurisdiction.

In tax revision proceedings after remand, an assessee seeking to re-agitate grounds earlier rejected or not pursued cannot demand their automatic reconsideration; permission to raise additional contentions remains a matter of judicial discretion. The Supreme Court declined to interfere with the Tribunal's and High Court's refusal to entertain fresh grounds introduced only after remand, and treated that refusal as within their discretion in special leave jurisdiction. The challenge to the vires of the taxing provision was also not entertainable before the assessing authority in these proceedings, so the assessee obtained no relief and the revision remained undisturbed in favour of the Revenue.

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Issues: Whether, after remand in tax revision proceedings, the assessee could be permitted to re-agitate grounds earlier rejected or not pursued, and whether the refusal to permit such additional contentions called for interference.

Analysis: A party in appeal or revision is ordinarily confined to the grounds taken, though the tribunal or court may allow additional questions to be raised. Here, the earlier rejected grounds had not been pursued in the High Court, and the fresh contentions were sought to be introduced only after remand. The allowance of such grounds lay within the discretion of the Tribunal and the High Court. The Court declined to interfere with that discretion in special leave jurisdiction. The challenge to the vires of the taxing provision also could not be entertained before the assessing authority in these proceedings.

Conclusion: The refusal to permit the assessee to raise the additional grounds was upheld and the contention failed.

Final Conclusion: The assessee obtained no relief, and the tax revision proceedings remained undisturbed in favour of the Revenue.

Ratio Decidendi: In appeal or revision, permission to raise new grounds rests in judicial discretion, and a refusal to entertain such grounds will not ordinarily be interfered with in special leave jurisdiction.

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