https://www.taxtmi.com/caselaws?id=100332 In tax revision proceedings after remand, an assessee seeking to re-agitate grounds earlier rejected or not pursued cannot demand their automatic reconsideration; permission to raise additional contentions remains a matter of judicial discretion. The Supreme Court declined to interfere with the Tribunal's and High Court's refusal to entertain fresh grounds introduced only after remand, and treated that refusal as within their discretion in special leave jurisdiction. The challenge to the vires of the taxing provision was also not entertainable before the assessing authority in these proceedings, so the assessee obtained no relief and the revision remained undisturbed in favour of the Revenue. en-us Sun, 23 Sep 1956 00:00:00 +0530 Fri, 20 Sep 2013 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100332 In tax revision proceedings after remand, an assessee seeking to re-agitate grounds earlier rejected or not pursued cannot demand their automatic reconsideration; permission to raise additional contentions remains a matter of judicial discretion. The Supreme Court declined to interfere with the Tribunal's and High Court's refusal to entertain fresh grounds introduced only after remand, and treated that refusal as within their discretion in special leave jurisdiction. The challenge to the vires of the taxing provision was also not entertainable before the assessing authority in these proceedings, so the assessee obtained no relief and the revision remained undisturbed in favour of the Revenue. Case-Laws VAT and Sales Tax Sun, 23 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100332