https://www.taxtmi.com/caselaws?id=332559 HC held Rule 11 empowers the Tribunal to permit additional grounds not set out in the memorandum, though leave is required and need not be in writing; the Tribunal must give affected parties a sufficient opportunity to be heard before relying on any new ground. The HC found the ITAT erred in refusing to entertain a legal ground which arose from existing record, set aside the order, and remanded the matter to the ITAT to decide the additional ground on merits, permitting further remand by the Tribunal if necessary. en-us Fri, 16 Sep 2016 00:00:00 +0530 Wed, 29 Oct 2025 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332559 HC held Rule 11 empowers the Tribunal to permit additional grounds not set out in the memorandum, though leave is required and need not be in writing; the Tribunal must give affected parties a sufficient opportunity to be heard before relying on any new ground. The HC found the ITAT erred in refusing to entertain a legal ground which arose from existing record, set aside the order, and remanded the matter to the ITAT to decide the additional ground on merits, permitting further remand by the Tribunal if necessary. Case-Laws Income Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332559