https://www.taxtmi.com/caselaws?id=5320 SC held that Appellate Assistant Commissioner (AAC) has jurisdiction to entertain additional grounds in appeal under section 251(1)(a) of Income-tax Act, 1961, as no statutory provision debars such power. AAC may allow additional grounds if satisfied they are bona fide and could not have been raised earlier for good reasons. Assessee was entitled to deduction for purchase tax liability despite not actually paying tax, as liability existed. HC and Tribunal erred in refusing deduction. Matter remitted to Tribunal to consider merits of deduction permitted by AAC. en-us Tue, 04 Sep 1990 00:00:00 +0530 Wed, 11 Jun 2025 15:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5320 SC held that Appellate Assistant Commissioner (AAC) has jurisdiction to entertain additional grounds in appeal under section 251(1)(a) of Income-tax Act, 1961, as no statutory provision debars such power. AAC may allow additional grounds if satisfied they are bona fide and could not have been raised earlier for good reasons. Assessee was entitled to deduction for purchase tax liability despite not actually paying tax, as liability existed. HC and Tribunal erred in refusing deduction. Matter remitted to Tribunal to consider merits of deduction permitted by AAC. Case-Laws Income Tax Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5320