https://www.taxtmi.com/caselaws?id=158485 Where a statute provides a single appeal against an assessment order, an assessee may seek permission to raise additional grounds in the same pending appeal, because the subject-matter of the appeal remains the assessment order as a whole. Such an is not a fresh appeal against part of the order and therefore cannot be rejected as a separate time-barred appeal. The appellate authority's power is wide enough to consider the request on its merits within the existing appellate proceedings. The additional grounds must accordingly be examined as part of the original appeal, and limitation for a new appeal does not apply. en-us Tue, 21 Feb 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158485 Where a statute provides a single appeal against an assessment order, an assessee may seek permission to raise additional grounds in the same pending appeal, because the subject-matter of the appeal remains the assessment order as a whole. Such an is not a fresh appeal against part of the order and therefore cannot be rejected as a separate time-barred appeal. The appellate authority's power is wide enough to consider the request on its merits within the existing appellate proceedings. The additional grounds must accordingly be examined as part of the original appeal, and limitation for a new appeal does not apply. Case-Laws VAT and Sales Tax Tue, 21 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158485