https://www.taxtmi.com/caselaws?id=253716 The High Court allowed the Assessee's Appeal, emphasizing the broad powers of the Tribunal under section 254 of the Income Tax Act, 1961. The Court held that the Tribunal's refusal to admit the additional ground raised by the Assessee was unjustified, as the Tribunal's powers are extensive and not limited to issues arising from the First Appellate Authority's order. The Court directed the Tribunal to re-hear the Appeal on merits, allowing the Assessee to raise the additional ground and ensuring a fair hearing for both parties. en-us Fri, 07 Nov 2014 00:00:00 +0530 Fri, 01 Sep 2017 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253716 The High Court allowed the Assessee's Appeal, emphasizing the broad powers of the Tribunal under section 254 of the Income Tax Act, 1961. The Court held that the Tribunal's refusal to admit the additional ground raised by the Assessee was unjustified, as the Tribunal's powers are extensive and not limited to issues arising from the First Appellate Authority's order. The Court directed the Tribunal to re-hear the Appeal on merits, allowing the Assessee to raise the additional ground and ensuring a fair hearing for both parties. Case-Laws Income Tax Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253716