https://www.taxtmi.com/caselaws?id=169738 The primary issue concerns whether an Appellate Tribunal may permit an appellant to raise a ground of apportionment not in the grounds of appeal and remit that issue to an Appellate Assistant Commissioner. The Tribunal's jurisdiction is confined to the appeal's subject matter unless leave is granted; under the rules (analogous to Order XLI r.2 CPC) the appellant may, with leave, urge new grounds provided affected parties have opportunity to be heard. The Tribunal properly allowed the apportionment ground, gave the assessee adequate opportunity, and remanded only to determine apportionment consistent with the finding that income accrued in the Indian States; the merits were not decided. en-us Tue, 12 Feb 1957 00:00:00 +0530 Mon, 01 Apr 2019 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169738 The primary issue concerns whether an Appellate Tribunal may permit an appellant to raise a ground of apportionment not in the grounds of appeal and remit that issue to an Appellate Assistant Commissioner. The Tribunal's jurisdiction is confined to the appeal's subject matter unless leave is granted; under the rules (analogous to Order XLI r.2 CPC) the appellant may, with leave, urge new grounds provided affected parties have opportunity to be heard. The Tribunal properly allowed the apportionment ground, gave the assessee adequate opportunity, and remanded only to determine apportionment consistent with the finding that income accrued in the Indian States; the merits were not decided. Case-Laws Income Tax Tue, 12 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169738