https://www.taxtmi.com/caselaws?id=15085 The dominant issue was whether the ITAT must record reasons when admitting additional grounds of appeal. The HC held that while the ITAT is not barred from considering new questions of law arising from assessment proceedings, the grant of leave to urge additional grounds must follow a reasoned methodology consistent with principles of natural justice. Without examining whether the additional grounds satisfied the SC parameters in National Thermal Power Co. Ltd., the HC directed the ITAT to record reasons on the application, permit parties to file further material for or against admission, and decide accordingly; the writ petition was disposed of with these directions. en-us Mon, 15 May 2000 00:00:00 +0530 Sun, 04 Jan 2026 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15085 The dominant issue was whether the ITAT must record reasons when admitting additional grounds of appeal. The HC held that while the ITAT is not barred from considering new questions of law arising from assessment proceedings, the grant of leave to urge additional grounds must follow a reasoned methodology consistent with principles of natural justice. Without examining whether the additional grounds satisfied the SC parameters in National Thermal Power Co. Ltd., the HC directed the ITAT to record reasons on the application, permit parties to file further material for or against admission, and decide accordingly; the writ petition was disposed of with these directions. Case-Laws Income Tax Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15085