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of <h1>High Court allows appeal, permits additional ground despite time limit for assessment year 1994-95. Remitted to Tribunal.</h1> <h3>Madad Ali Ansari And Co. Versus Deputy Commissioner of Income-Tax.</h3> The High Court of Rajasthan allowed the appeal against the Income-tax Appellate Tribunal's order for the assessment year 1994-95. The court granted ... Additional ground - raised after the expiry of the prescribed time limit for filing appeal. - Tribunal had refused the prayer of the appellant to raise the additional ground only on the ground that it was not raised within the time allowed under section 253 of the Income-tax Act. It is for the Tribunal to permit or not to permit to raise additional ground as per the well-established practice and procedure. However, it is erroneous to say that a ground cannot be permitted to be raised after the expiry of a period of 60 days of limitation provided under section 253 - held that once the appeal is filed within the limitation, the memo of appeal can be amended as per the practice and procedure. - we propose to remit the entire matter to the Income-tax Appellate Tribunal for fresh consideration The High Court of Rajasthan allowed the appeal against the Income-tax Appellate Tribunal's order for the assessment year 1994-95. The court granted permission to raise an additional ground despite the time limit, citing a previous judgment. The matter was remitted back to the Tribunal for fresh consideration.
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