Appeal Admitted on Law Questions: Tribunal's Decision & Additional Commissioner's Jurisdiction Under Scrutiny.

The HC admitted the appeal on substantial questions of law regarding the admissibility of an additional ground and the jurisdiction of the Additional Commissioner of Income Tax. The Tribunal's decision to admit an additional ground was questioned due to the assessee's failure to raise jurisdictional issues earlier. Additionally, the Tribunal's conclusion about the Additional Commissioner's lack of jurisdiction to pass the assessment order was challenged. The HC directed the Registrar to summon the original record from the Tribunal for inspection and deemed the paper book sufficient for appeal admission. The Registry was instructed to prepare a complete paper book, and the Tribunal was notified of the appeal's admission.

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Issues involved:
The issues involved in the judgment are:
1. Admissibility of additional ground without raising the issue of jurisdiction before the Assessing Officer and CIT (A).
2. Jurisdiction of the Additional Commissioner of Income Tax to pass the assessment order.

Admissibility of additional ground:
The High Court, after hearing counsel for both sides, admitted the appeal on the substantial questions of law. The first question of law raised was whether the Tribunal was justified in admitting the additional ground when the assessee had not raised the issue of jurisdiction of the Assessing Officer before the Assessing Officer and CIT (A). The Respondent waived service, and the appeal was scheduled to come up in due course.

Jurisdiction of the Additional Commissioner:
The second question of law raised in the appeal was whether the Tribunal was justified in concluding that the Additional Commissioner of Income Tax, Range 2(3), Mumbai, had no jurisdiction to pass the assessment order. The High Court directed the Registrar to ensure that the original record related to the appeal is summoned from the tribunal for inspection by the parties. The paper book provided was deemed sufficient for admission of the appeal, with the Registry instructed to prepare a complete paper book in compliance with the Rules. An intimation of the appeal's admission was to be sent to the Tribunal for necessary action.

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