https://www.taxtmi.com/caselaws?id=16194 The High Court held that the Appellate Tribunal was wrong to refuse an additional ground merely because the Revenue had not raised it before the Commissioner (Appeals). Where the issue arises from facts already on record, either party may urge a question of law before the Tribunal even if it was not taken earlier. The Tribunal has discretion to admit or reject such a ground, but it cannot decline consideration on the mistaken view that it lacks jurisdiction to do so. The Revenue's additional ground was therefore held to be entertainable. en-us Thu, 11 Dec 1997 00:00:00 +0530 Tue, 01 Sep 2009 16:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16194 The High Court held that the Appellate Tribunal was wrong to refuse an additional ground merely because the Revenue had not raised it before the Commissioner (Appeals). Where the issue arises from facts already on record, either party may urge a question of law before the Tribunal even if it was not taken earlier. The Tribunal has discretion to admit or reject such a ground, but it cannot decline consideration on the mistaken view that it lacks jurisdiction to do so. The Revenue's additional ground was therefore held to be entertainable. Case-Laws Income Tax Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16194