https://www.taxtmi.com/caselaws?id=14280 The High Court of Delhi held that the Appellate Assistant Commissioner has the discretion to permit the raising of additional grounds in an appeal if they are bona fide and could not have been raised earlier for valid reasons. The Court emphasized that each case must be considered on its own facts and directed the Tribunal to consider the new grounds raised by the assessee regarding the computation of deduction under section 80E of the Income-tax Act, 1961. The judgment highlighted the importance of allowing additional grounds in appeals to assess tax liability accurately. en-us Tue, 01 May 2001 00:00:00 +0530 Tue, 14 Jul 2009 18:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14280 The High Court of Delhi held that the Appellate Assistant Commissioner has the discretion to permit the raising of additional grounds in an appeal if they are bona fide and could not have been raised earlier for valid reasons. The Court emphasized that each case must be considered on its own facts and directed the Tribunal to consider the new grounds raised by the assessee regarding the computation of deduction under section 80E of the Income-tax Act, 1961. The judgment highlighted the importance of allowing additional grounds in appeals to assess tax liability accurately. Case-Laws Income Tax Tue, 01 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14280