https://www.taxtmi.com/acts?id=24615 The appellate authority possesses powers to allow additional grounds of appeal where it is satisfied that the omission to specify those grounds in the appeal memorandum was not wilful or unreasonable, permitting admission when the failure to articulate grounds is bona fide and excusable. en-us Mon, 03 Apr 2017 16:10:56 +0530 Mon, 03 Apr 2017 16:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24615 The appellate authority possesses powers to allow additional grounds of appeal where it is satisfied that the omission to specify those grounds in the appeal memorandum was not wilful or unreasonable, permitting admission when the failure to articulate grounds is bona fide and excusable. Act-Rules Bill Mon, 03 Apr 2017 16:10:56 +0530 https://www.taxtmi.com/acts?id=24615