https://www.taxtmi.com/caselaws?id=254010 The dominant issue was whether the ITAT could admit and decide additional grounds under r.11 of the ITAT Rules that had not been adjudicated by the CIT(A). The HC held that r.11 expressly permits an assessee to raise additional grounds, and the ITAT is obliged to consider them where they are beneficial to the assessee. The HC also noted that an identical issue raised as an additional ground had already been considered by the ITAT in the same assessee's earlier matter, reinforcing the propriety of admission. Consequently, the ITAT's decision permitting the additional grounds was upheld and the Revenue's challenge was rejected. en-us Mon, 01 Dec 2014 00:00:00 +0530 Thu, 18 Dec 2025 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254010 The dominant issue was whether the ITAT could admit and decide additional grounds under r.11 of the ITAT Rules that had not been adjudicated by the CIT(A). The HC held that r.11 expressly permits an assessee to raise additional grounds, and the ITAT is obliged to consider them where they are beneficial to the assessee. The HC also noted that an identical issue raised as an additional ground had already been considered by the ITAT in the same assessee's earlier matter, reinforcing the propriety of admission. Consequently, the ITAT's decision permitting the additional grounds was upheld and the Revenue's challenge was rejected. Case-Laws Income Tax Mon, 01 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254010