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Issues: Whether the assessee could be permitted to raise additional grounds of appeal for the first time before the Tribunal, including a challenge to the validity of the search and the consequential block assessment.
Analysis: The additional grounds were held to be legal in nature and to go to the root of jurisdiction. The Tribunal found that the block assessment under section 158BC(c) is consequential to a search under section 132, and that questions relating to compliance with the safeguards governing search could be examined on the basis of the record before the income-tax authorities. Relying on the breadth of its appellate powers under section 254 and the procedural character of Rule 11 of the Appellate Tribunal Rules, the Tribunal held that it could admit new grounds where they arise from facts already on record and where sufficient opportunity is afforded to the other side. The Tribunal also preferred a justice-oriented approach and rejected a narrow view limiting additional grounds to those raised before the lower authority.
Conclusion: The additional grounds of appeal were admissible and were allowed to be raised; the Tribunal ruled in favour of the assessee on the question of admission.
Ratio Decidendi: The Tribunal has discretion under section 254 to admit additional grounds raising questions of law arising from facts already on record, subject to fair opportunity to the other side, and this power is not confined to issues previously raised before the assessing authority.
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