https://www.taxtmi.com/caselaws?id=63934 The Tribunal rejected the assessee's application to raise an additional ground of appeal without filing a cross-appeal or cross-objection, emphasizing the importance of adhering to procedural rules. It clarified that a respondent supporting an order appealed against cannot introduce new grounds, citing legal precedents and procedural rules. The judgment underscores the significance of following established procedures in appeals to uphold fairness and legal rights, preventing unintended consequences such as enhancing the appellant's tax liability. en-us Wed, 28 Feb 1990 00:00:00 +0530 Wed, 02 Feb 2011 17:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63934 The Tribunal rejected the assessee's application to raise an additional ground of appeal without filing a cross-appeal or cross-objection, emphasizing the importance of adhering to procedural rules. It clarified that a respondent supporting an order appealed against cannot introduce new grounds, citing legal precedents and procedural rules. The judgment underscores the significance of following established procedures in appeals to uphold fairness and legal rights, preventing unintended consequences such as enhancing the appellant's tax liability. Case-Laws Income Tax Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63934