https://www.taxtmi.com/caselaws?id=246123 Under Section 250(5) of the Income-tax Act, 1961, the appellate authority may examine whether additional grounds urged in support of a revised return are admissible and decide them within the scope of the appeal. The Delhi HC held that the Tribunal was correct in directing the Commissioner (Appeals) to admit and adjudicate those grounds, because the appeal itself encompassed that procedural and legal examination. On that basis, the Court found that no separate question of law arose from the Tribunal's direction. en-us Tue, 01 Apr 2014 00:00:00 +0530 Wed, 16 Apr 2014 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246123 Under Section 250(5) of the Income-tax Act, 1961, the appellate authority may examine whether additional grounds urged in support of a revised return are admissible and decide them within the scope of the appeal. The Delhi HC held that the Tribunal was correct in directing the Commissioner (Appeals) to admit and adjudicate those grounds, because the appeal itself encompassed that procedural and legal examination. On that basis, the Court found that no separate question of law arose from the Tribunal's direction. Case-Laws Income Tax Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246123