https://www.taxtmi.com/caselaws?id=342093 The court dismissed the petition seeking to quash the order passed by the Income Tax Appellate Tribunal allowing additional grounds filed by the respondent-revenue for the assessment year 2003-04. The Tribunal's decision to admit the additional grounds was upheld, emphasizing the importance of a just decision based on available facts and materials under Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963. The court highlighted the discretion of appellate authorities to consider new questions in the interest of justice, ultimately directing the Tribunal to expedite the pending appeal proceedings for a swift resolution. en-us Fri, 20 Jan 2017 00:00:00 +0530 Wed, 26 Apr 2017 07:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342093 The court dismissed the petition seeking to quash the order passed by the Income Tax Appellate Tribunal allowing additional grounds filed by the respondent-revenue for the assessment year 2003-04. The Tribunal's decision to admit the additional grounds was upheld, emphasizing the importance of a just decision based on available facts and materials under Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963. The court highlighted the discretion of appellate authorities to consider new questions in the interest of justice, ultimately directing the Tribunal to expedite the pending appeal proceedings for a swift resolution. Case-Laws Income Tax Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342093