https://www.taxtmi.com/caselaws?id=161270 The Supreme Court allowed the assessee's appeal, directing the Tribunal to consider the new ground raised by the assessee on its merits regarding the tax liability assessment for tea sold at auction. The Court emphasized the Tribunal's discretion to entertain additional grounds necessary for assessing tax liability correctly, highlighting the broad powers of the Tribunal under the Income-tax Act. The judgment underscored the importance of fair tax assessment based on new grounds raised during appeal proceedings to ensure compliance while protecting the assessee's interests. en-us Tue, 03 Dec 2002 00:00:00 +0530 Sat, 11 Jan 2014 13:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161270 The Supreme Court allowed the assessee's appeal, directing the Tribunal to consider the new ground raised by the assessee on its merits regarding the tax liability assessment for tea sold at auction. The Court emphasized the Tribunal's discretion to entertain additional grounds necessary for assessing tax liability correctly, highlighting the broad powers of the Tribunal under the Income-tax Act. The judgment underscored the importance of fair tax assessment based on new grounds raised during appeal proceedings to ensure compliance while protecting the assessee's interests. Case-Laws VAT and Sales Tax Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161270