https://www.taxtmi.com/acts?id=22495 The first appellate authority may allow fresh grounds not specified in the appeal memorandum where he is satisfied that the omission of those grounds was neither wilful nor unreasonable, exercising procedural discretion to amend or expand the scope of the appeal. en-us Thu, 22 Sep 2016 18:12:56 +0530 Thu, 22 Sep 2016 18:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22495 The first appellate authority may allow fresh grounds not specified in the appeal memorandum where he is satisfied that the omission of those grounds was neither wilful nor unreasonable, exercising procedural discretion to amend or expand the scope of the appeal. Act-Rules Bills Thu, 22 Sep 2016 18:12:56 +0530 https://www.taxtmi.com/acts?id=22495