https://www.taxtmi.com/caselaws?id=161270 An appellate Tribunal has jurisdiction to entertain an additional pure question of law arising from facts already on record, even if it was not raised before the assessing authority or the first appellate authority, where it is necessary for correct determination of tax liability. The Tribunal's power is of wide amplitude and is not confined to grounds taken below when the plea is bona fide and the relevant facts are already recorded. The Tribunal's refusal to examine the additional ground on merits was unsustainable, and the matter was remitted for fresh consideration on that issue. 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 An appellate Tribunal has jurisdiction to entertain an additional pure question of law arising from facts already on record, even if it was not raised before the assessing authority or the first appellate authority, where it is necessary for correct determination of tax liability. The Tribunal's power is of wide amplitude and is not confined to grounds taken below when the plea is bona fide and the relevant facts are already recorded. The Tribunal's refusal to examine the additional ground on merits was unsustainable, and the matter was remitted for fresh consideration on that issue. Case-Laws VAT and Sales Tax Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161270