https://www.taxtmi.com/caselaws?id=178834 The Tribunal's discretion to permit an additional ground of appeal must be exercised judicially, especially where the ground raises only a question of law and no further fact-finding is needed. A formal amendment to the memorandum of appeal was not required before the ground could be entertained, and the rule allowing leave to urge an unmentioned ground did not support a contrary insistence. Because the department had notice of the proposed ground and no prejudice or lack of opportunity to respond was shown, refusal of leave on the basis of formal amendment was arbitrary. The answer was in favour of the assessee. en-us Fri, 29 Jan 1943 00:00:00 +0630 Sat, 13 Feb 2016 12:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178834 The Tribunal's discretion to permit an additional ground of appeal must be exercised judicially, especially where the ground raises only a question of law and no further fact-finding is needed. A formal amendment to the memorandum of appeal was not required before the ground could be entertained, and the rule allowing leave to urge an unmentioned ground did not support a contrary insistence. Because the department had notice of the proposed ground and no prejudice or lack of opportunity to respond was shown, refusal of leave on the basis of formal amendment was arbitrary. The answer was in favour of the assessee. Case-Laws Income Tax Fri, 29 Jan 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=178834