https://www.taxtmi.com/caselaws?id=179219 A statutory appeal carries full appellate jurisdiction to entertain a new legal ground, unless the statute expressly restricts that power; section 31(2A) was treated as governing discretion to refuse a fresh ground, not as excluding jurisdiction. The text also explains that for proviso 2 to section 6(1) of the Excess Profits Tax Act, the decisive question is whether the earlier business had ceased and a new one had commenced, or whether there was mere continuation. On the facts discussed, cancellation of the earlier managing agency and a fresh appointment showed a new business commenced after 31 March 1936, so the proviso applied. en-us Fri, 06 Mar 1953 00:00:00 +0530 Tue, 23 Feb 2016 12:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179219 A statutory appeal carries full appellate jurisdiction to entertain a new legal ground, unless the statute expressly restricts that power; section 31(2A) was treated as governing discretion to refuse a fresh ground, not as excluding jurisdiction. The text also explains that for proviso 2 to section 6(1) of the Excess Profits Tax Act, the decisive question is whether the earlier business had ceased and a new one had commenced, or whether there was mere continuation. On the facts discussed, cancellation of the earlier managing agency and a fresh appointment showed a new business commenced after 31 March 1936, so the proviso applied. Case-Laws Income Tax Fri, 06 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179219