https://www.taxtmi.com/caselaws?id=18101 The Tribunal's power to admit an additional ground was recognised where the ground was relevant to proper adjudication and necessary to do justice. The appellate authorities could entertain a claim for weighted deduction under section 35(1)(ii)/35(2A) even though it had not been raised before the Assessing Officer, and section 254 was treated as conferring wide authority to pass such orders as the Tribunal considered fit after hearing both sides. The direction to admit and decide the additional ground on merits was upheld in favour of the assessee and against the Revenue. en-us Thu, 22 Aug 1996 00:00:00 +0530 Sat, 26 Sep 2009 17:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18101 The Tribunal's power to admit an additional ground was recognised where the ground was relevant to proper adjudication and necessary to do justice. The appellate authorities could entertain a claim for weighted deduction under section 35(1)(ii)/35(2A) even though it had not been raised before the Assessing Officer, and section 254 was treated as conferring wide authority to pass such orders as the Tribunal considered fit after hearing both sides. The direction to admit and decide the additional ground on merits was upheld in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 22 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18101