https://www.taxtmi.com/caselaws?id=15648 The court held that the Tribunal had jurisdiction to entertain the Revenue's new ground concerning the property comprising two houses, even though it was not raised before lower forums. The court emphasized that as long as new grounds touch the same subject matter, they can be considered by the Tribunal. The reassessment was deemed justified, as it did not introduce a new subject matter and did not prejudice the assessee. Therefore, the court affirmed the Tribunal's decision to consider the new plea and disposed of the reference accordingly. en-us Tue, 20 Jul 1999 00:00:00 +0530 Wed, 26 Aug 2009 16:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15648 The court held that the Tribunal had jurisdiction to entertain the Revenue's new ground concerning the property comprising two houses, even though it was not raised before lower forums. The court emphasized that as long as new grounds touch the same subject matter, they can be considered by the Tribunal. The reassessment was deemed justified, as it did not introduce a new subject matter and did not prejudice the assessee. Therefore, the court affirmed the Tribunal's decision to consider the new plea and disposed of the reference accordingly. Case-Laws Wealth-tax Tue, 20 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15648