https://www.taxtmi.com/caselaws?id=7528 The High Court held that the Tribunal lacked jurisdiction to entertain an additional ground of appeal not raised before the Appellate Assistant Commissioner regarding a deduction. The Court emphasized that the Tribunal's jurisdiction is contingent upon matters considered and decided by the Appellate Assistant Commissioner, and allowing such grounds beyond the scope of the initial appeal was beyond its authority. Consequently, the Tribunal's decision to permit the additional ground was deemed to be outside its jurisdiction, and the assessee was directed to bear the costs of the reference to the Commissioner. en-us Wed, 04 Sep 1968 00:00:00 +0530 Sat, 21 Feb 2009 20:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7528 The High Court held that the Tribunal lacked jurisdiction to entertain an additional ground of appeal not raised before the Appellate Assistant Commissioner regarding a deduction. The Court emphasized that the Tribunal's jurisdiction is contingent upon matters considered and decided by the Appellate Assistant Commissioner, and allowing such grounds beyond the scope of the initial appeal was beyond its authority. Consequently, the Tribunal's decision to permit the additional ground was deemed to be outside its jurisdiction, and the assessee was directed to bear the costs of the reference to the Commissioner. Case-Laws Income Tax Wed, 04 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7528