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Issues: Whether the matter should be remitted to the Commissioner (Appeals) for fresh consideration of a new plea not raised before the lower authorities.
Analysis: The assessee raised, for the first time before the Tribunal, a plea based on section 46 of the Transfer of Property Act, 1882. Since the lower authorities had no occasion to examine that contention, the Tribunal held that the issue required fresh adjudication after giving the assessee an opportunity to place supporting material.
Conclusion: The matter was remitted to the Commissioner (Appeals) for de novo consideration.
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