https://www.taxtmi.com/caselaws?id=197951 An additional ground raising a pure question of law, capable of going to the root of the assessment and requiring no fresh factual enquiry or inconsistent case, should ordinarily be considered on its merits. The Tribunal's discretion under rule 12 is judicial and must be exercised reasonably, with due application of mind to the nature and materiality of the point. On the facts noted, the Tribunal's brief refusal to permit the assessee to urge the ground was not a proper exercise of discretion, and the refusal was held unjustified in law. en-us Tue, 31 Jan 1956 00:00:00 +0530 Thu, 23 Jan 2020 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197951 An additional ground raising a pure question of law, capable of going to the root of the assessment and requiring no fresh factual enquiry or inconsistent case, should ordinarily be considered on its merits. The Tribunal's discretion under rule 12 is judicial and must be exercised reasonably, with due application of mind to the nature and materiality of the point. On the facts noted, the Tribunal's brief refusal to permit the assessee to urge the ground was not a proper exercise of discretion, and the refusal was held unjustified in law. Case-Laws Income Tax Tue, 31 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197951