https://www.taxtmi.com/caselaws?id=249601 The Tribunal may admit a new legal ground based on facts already on record where no further factual investigation is required, and may remit the issue for fresh consideration; here, the assessee's claim that seed-production income was agricultural income was accepted as an additional ground and sent back for de novo adjudication. The principle applied was that appellate jurisdiction extends to a pure question of law going to tax liability, provided the existing material is sufficient to decide it. The remaining additional ground and connected grounds were not independently adjudicated after the remand of the agricultural-income issue. en-us Wed, 28 May 2014 00:00:00 +0530 Fri, 18 Jul 2014 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249601 The Tribunal may admit a new legal ground based on facts already on record where no further factual investigation is required, and may remit the issue for fresh consideration; here, the assessee's claim that seed-production income was agricultural income was accepted as an additional ground and sent back for de novo adjudication. The principle applied was that appellate jurisdiction extends to a pure question of law going to tax liability, provided the existing material is sufficient to decide it. The remaining additional ground and connected grounds were not independently adjudicated after the remand of the agricultural-income issue. Case-Laws Income Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249601