https://www.taxtmi.com/caselaws?id=18143 The High Court held that the Tribunal erred in not allowing the assessee to raise additional grounds related to investment allowance deduction, emphasizing that if only legal grounds are being urged and factual premises are on record, additional grounds can be raised with permission. The Court deemed the Tribunal's decision as erroneous, as the additional ground arose from existing facts. Additionally, the Court clarified that seeking permission for additional grounds does not require condonation of delay, and the Tribunal's denial of the additional ground was unjustified due to an accidental omission in the appeal memo. The High Court ruled in favor of the assessee, directing the Tribunal to consider the raised grounds. en-us Wed, 13 Mar 1996 00:00:00 +0530 Tue, 29 Sep 2009 10:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18143 The High Court held that the Tribunal erred in not allowing the assessee to raise additional grounds related to investment allowance deduction, emphasizing that if only legal grounds are being urged and factual premises are on record, additional grounds can be raised with permission. The Court deemed the Tribunal's decision as erroneous, as the additional ground arose from existing facts. Additionally, the Court clarified that seeking permission for additional grounds does not require condonation of delay, and the Tribunal's denial of the additional ground was unjustified due to an accidental omission in the appeal memo. The High Court ruled in favor of the assessee, directing the Tribunal to consider the raised grounds. Case-Laws Income Tax Wed, 13 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18143