https://www.taxtmi.com/caselaws?id=189803 A Tribunal may refuse a belated new ground that depends on fresh evidence where the omission is attributable to the party seeking to raise it, and its discretion to decline reopening the record must be exercised judicially. The text also states that relief under Section 25(3) of the Indian Income-tax Act, 1922 turns on whether the assessee intended to discontinue his profession or only suspend it temporarily. On the facts discussed, the assessee's dismissal of staff, surrender of chambers, and stated compulsion to give up practice supported a finding of discontinuance, and later resumption of practice was not treated as conclusive against that finding. en-us Thu, 25 Aug 1949 00:00:00 +0530 Sat, 21 Jan 2017 14:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189803 A Tribunal may refuse a belated new ground that depends on fresh evidence where the omission is attributable to the party seeking to raise it, and its discretion to decline reopening the record must be exercised judicially. The text also states that relief under Section 25(3) of the Indian Income-tax Act, 1922 turns on whether the assessee intended to discontinue his profession or only suspend it temporarily. On the facts discussed, the assessee's dismissal of staff, surrender of chambers, and stated compulsion to give up practice supported a finding of discontinuance, and later resumption of practice was not treated as conclusive against that finding. Case-Laws Income Tax Thu, 25 Aug 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189803