https://www.taxtmi.com/caselaws?id=9014 An appellate authority can decide only the subject-matter properly raised in the grounds of appeal, and its power to make orders "thereon" does not extend to questions outside those grounds. Where the procedure permits additional grounds, they must be specifically sought and granted by leave; in this matter, no such leave was shown. The Tribunal therefore should not have adjudicated the issue relating to yield from the 16 acres, because that question was not covered by the memorandum of appeal or the general first ground. The answer was accordingly against the Tribunal and in favour of the assessee. en-us Mon, 20 Nov 1972 00:00:00 +0530 Thu, 18 Jun 2009 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9014 An appellate authority can decide only the subject-matter properly raised in the grounds of appeal, and its power to make orders "thereon" does not extend to questions outside those grounds. Where the procedure permits additional grounds, they must be specifically sought and granted by leave; in this matter, no such leave was shown. The Tribunal therefore should not have adjudicated the issue relating to yield from the 16 acres, because that question was not covered by the memorandum of appeal or the general first ground. The answer was accordingly against the Tribunal and in favour of the assessee. Case-Laws Income Tax Mon, 20 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9014