https://www.taxtmi.com/caselaws?id=20179 A ground raised for the first time before the Tribunal that enlarges the assessee's claim and changes the character of the dispute cannot be treated as a mere alternative ground. The Tribunal's appellate jurisdiction is confined to issues forming the subject-matter of the first appeal, and it may refuse admission of a wholly new claim that would effectively make it a first appellate forum. On that basis, the Tribunal was justified in rejecting the additional ground, and the conclusion was against the assessee. en-us Thu, 17 Jun 1993 00:00:00 +0530 Thu, 12 Nov 2009 12:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20179 A ground raised for the first time before the Tribunal that enlarges the assessee's claim and changes the character of the dispute cannot be treated as a mere alternative ground. The Tribunal's appellate jurisdiction is confined to issues forming the subject-matter of the first appeal, and it may refuse admission of a wholly new claim that would effectively make it a first appellate forum. On that basis, the Tribunal was justified in rejecting the additional ground, and the conclusion was against the assessee. Case-Laws Income Tax Thu, 17 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20179