https://www.taxtmi.com/caselaws?id=11701 The High Court allowed the appeal, overturning the Tribunal's decision and directing the Tribunal to permit the raising of additional grounds in the appeal. The Court emphasized that the memo of appeal can be amended even after the appeal filing period, citing a Madras High Court decision and clarifying that there is no specific time limit for filing additional grounds. The Court criticized the Tribunal's stance and held that additional grounds are part of the continuous appeal process as long as the appeal is filed within the time limit. en-us Fri, 28 Mar 2003 00:00:00 +0530 Wed, 05 Feb 2014 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11701 The High Court allowed the appeal, overturning the Tribunal's decision and directing the Tribunal to permit the raising of additional grounds in the appeal. The Court emphasized that the memo of appeal can be amended even after the appeal filing period, citing a Madras High Court decision and clarifying that there is no specific time limit for filing additional grounds. The Court criticized the Tribunal's stance and held that additional grounds are part of the continuous appeal process as long as the appeal is filed within the time limit. Case-Laws Income Tax Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11701