https://www.taxtmi.com/caselaws?id=183784 Rule 11 of the ITAT Rules allows the Tribunal to admit additional grounds at the hearing stage, and the time limit for filing the appeal does not bar such grounds once a valid appeal is on record; the Tribunal therefore should not refuse them on limitation alone. Interest under sections 234A and 234B cannot be sustained unless the assessment order contains a specific charging direction, so a mere general reference is insufficient. An unexplained investment found in the wife's hands cannot be substantively added in the husband's assessment without independent material linking the investment to him; in the absence of such nexus, the addition is unsustainable. en-us Mon, 07 Nov 2005 00:00:00 +0530 Sat, 06 Apr 2024 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183784 Rule 11 of the ITAT Rules allows the Tribunal to admit additional grounds at the hearing stage, and the time limit for filing the appeal does not bar such grounds once a valid appeal is on record; the Tribunal therefore should not refuse them on limitation alone. Interest under sections 234A and 234B cannot be sustained unless the assessment order contains a specific charging direction, so a mere general reference is insufficient. An unexplained investment found in the wife's hands cannot be substantively added in the husband's assessment without independent material linking the investment to him; in the absence of such nexus, the addition is unsustainable. Case-Laws Income Tax Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183784