https://www.taxtmi.com/caselaws?id=149818 The Madras High Court upheld the decision of the Appellate Tribunal to dismiss the appeal as not maintainable due to the introduction of additional grounds that were not raised before the revenue authorities. The Court affirmed the Tribunal's jurisdiction in making this decision, emphasizing that the Tribunal was not obligated to consider the additional grounds during the main appeal hearing. The writ petition was dismissed, concluding that the appeal was not maintainable based on the new grounds introduced by the petitioner. en-us Thu, 02 Apr 1970 00:00:00 +0530 Sat, 04 May 2013 10:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149818 The Madras High Court upheld the decision of the Appellate Tribunal to dismiss the appeal as not maintainable due to the introduction of additional grounds that were not raised before the revenue authorities. The Court affirmed the Tribunal's jurisdiction in making this decision, emphasizing that the Tribunal was not obligated to consider the additional grounds during the main appeal hearing. The writ petition was dismissed, concluding that the appeal was not maintainable based on the new grounds introduced by the petitioner. Case-Laws VAT and Sales Tax Thu, 02 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149818