https://www.taxtmi.com/caselaws?id=177658 The Tribunal's appellate jurisdiction is confined to the subject-matter of the appeal, read with the grounds raised and any properly permitted cross-contentions. It cannot suo motu reopen an unchallenged factual finding or enlarge the controversy beyond what is actually in dispute. Applying that principle, where the Appellate Assistant Commissioner had found the assessee to have paid a stated amount and the department had not challenged that finding, the Tribunal could not revisit the quantum while deciding only whether the payment was capital in nature. The question was answered in favour of the assessee. en-us Wed, 19 Sep 1962 00:00:00 +0530 Thu, 14 Jan 2016 14:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177658 The Tribunal's appellate jurisdiction is confined to the subject-matter of the appeal, read with the grounds raised and any properly permitted cross-contentions. It cannot suo motu reopen an unchallenged factual finding or enlarge the controversy beyond what is actually in dispute. Applying that principle, where the Appellate Assistant Commissioner had found the assessee to have paid a stated amount and the department had not challenged that finding, the Tribunal could not revisit the quantum while deciding only whether the payment was capital in nature. The question was answered in favour of the assessee. Case-Laws Income Tax Wed, 19 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177658