https://www.taxtmi.com/caselaws?id=11835 An appellate forum should not reject a ground on a technicality where the point was mentioned in the memorandum, clarified at the final hearing, and actually argued with an opportunity for the other side to respond. Once the tribunal permits argument on the point, it should treat the issue as an additional ground and decide it on merits rather than refuse consideration for want of precise drafting or a formal request under Rule 11. The matter was therefore remitted for fresh decision on the disputed addition after amendment of the appeal memo and a reasonable opportunity to the assessee. en-us Tue, 29 Jan 2002 00:00:00 +0530 Tue, 09 Feb 2010 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11835 An appellate forum should not reject a ground on a technicality where the point was mentioned in the memorandum, clarified at the final hearing, and actually argued with an opportunity for the other side to respond. Once the tribunal permits argument on the point, it should treat the issue as an additional ground and decide it on merits rather than refuse consideration for want of precise drafting or a formal request under Rule 11. The matter was therefore remitted for fresh decision on the disputed addition after amendment of the appeal memo and a reasonable opportunity to the assessee. Case-Laws Income Tax Tue, 29 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11835