https://www.taxtmi.com/caselaws?id=13861 The Tribunal's decision to allow the Revenue to urge additional grounds of appeal for the assessment years 1991-92 to 1995-96 was upheld. The Tribunal's power to admit additional grounds was affirmed as necessary for a comprehensive evaluation of tax liability, without automatically increasing the assessment. The court clarified that admitting additional grounds does not equate to enhancing the assessment, as the final determination occurs during the appeal's hearing. The writ petition challenging this decision was dismissed as the Tribunal's discretion to admit additional grounds was found to be within its jurisdiction. en-us Wed, 11 Apr 2001 00:00:00 +0530 Fri, 03 Jul 2009 13:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13861 The Tribunal's decision to allow the Revenue to urge additional grounds of appeal for the assessment years 1991-92 to 1995-96 was upheld. The Tribunal's power to admit additional grounds was affirmed as necessary for a comprehensive evaluation of tax liability, without automatically increasing the assessment. The court clarified that admitting additional grounds does not equate to enhancing the assessment, as the final determination occurs during the appeal's hearing. The writ petition challenging this decision was dismissed as the Tribunal's discretion to admit additional grounds was found to be within its jurisdiction. Case-Laws Income Tax Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13861