https://www.taxtmi.com/caselaws?id=61689 Additional grounds of appeal may be admitted where they raise legal questions going to jurisdiction and arise from facts already on record. The Tribunal applied its broad appellate power under section 254 and the procedural nature of Rule 11 to hold that it can permit new grounds, including a challenge to the validity of a search and the consequential block assessment, if the other side is given a fair opportunity to respond. It rejected a restrictive approach limiting such grounds to issues raised before the lower authority and adopted a justice-oriented view. The additional grounds were therefore allowed to be raised. en-us Wed, 26 Dec 2001 00:00:00 +0530 Thu, 13 Jan 2011 18:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61689 Additional grounds of appeal may be admitted where they raise legal questions going to jurisdiction and arise from facts already on record. The Tribunal applied its broad appellate power under section 254 and the procedural nature of Rule 11 to hold that it can permit new grounds, including a challenge to the validity of a search and the consequential block assessment, if the other side is given a fair opportunity to respond. It rejected a restrictive approach limiting such grounds to issues raised before the lower authority and adopted a justice-oriented view. The additional grounds were therefore allowed to be raised. Case-Laws Income Tax Wed, 26 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61689