https://www.taxtmi.com/caselaws?id=10121 Where an income-tax appeal is filed within limitation, the Tribunal cannot refuse an additional ground solely because the ground is sought after the 60-day period under section 253 of the Income-tax Act, 1961. The Rajasthan High Court held that, once the appeal is in time, the memo of appeal may be amended in accordance with established practice and procedure, and the Tribunal must consider the request on its merits. The Tribunal's contrary approach was held erroneous, the assessee was permitted to raise the additional ground, the order was set aside, and the matter was remitted for fresh decision after hearing both sides. en-us Thu, 22 May 2003 00:00:00 +0530 Tue, 07 Jul 2009 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10121 Where an income-tax appeal is filed within limitation, the Tribunal cannot refuse an additional ground solely because the ground is sought after the 60-day period under section 253 of the Income-tax Act, 1961. The Rajasthan High Court held that, once the appeal is in time, the memo of appeal may be amended in accordance with established practice and procedure, and the Tribunal must consider the request on its merits. The Tribunal's contrary approach was held erroneous, the assessee was permitted to raise the additional ground, the order was set aside, and the matter was remitted for fresh decision after hearing both sides. Case-Laws Income Tax Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10121