https://www.taxtmi.com/caselaws?id=181227 The High Court upheld the first appellate authority's decision to consider the additional ground raised by the assessee regarding the limitation of the assessment order. The Court affirmed that the appellate authority has the power to modify assessment orders based on additional issues, even if not initially raised. This ruling was in line with legal principles established by the apex court, resulting in the order being upheld in favor of the assessee and against the Revenue. en-us Fri, 07 Nov 2008 00:00:00 +0530 Mon, 11 Apr 2016 14:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181227 The High Court upheld the first appellate authority's decision to consider the additional ground raised by the assessee regarding the limitation of the assessment order. The Court affirmed that the appellate authority has the power to modify assessment orders based on additional issues, even if not initially raised. This ruling was in line with legal principles established by the apex court, resulting in the order being upheld in favor of the assessee and against the Revenue. Case-Laws Income Tax Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181227