https://www.taxtmi.com/caselaws?id=20850 The High Court held that the Income-tax Appellate Tribunal erred in directing the Appellate Assistant Commissioner to consider an additional ground raised by the assessee in the appeal without determining if the omission of the ground was wilful or unreasonable. The Court emphasized the need to satisfy the conditions under section 250(5) before allowing new grounds in appeals. The Tribunal's decision was found to be not in accordance with statutory requirements, leading to the matter being remanded for proper consideration in line with the law, ultimately favoring the Revenue. en-us Tue, 08 Dec 1992 00:00:00 +0530 Tue, 17 Nov 2009 15:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20850 The High Court held that the Income-tax Appellate Tribunal erred in directing the Appellate Assistant Commissioner to consider an additional ground raised by the assessee in the appeal without determining if the omission of the ground was wilful or unreasonable. The Court emphasized the need to satisfy the conditions under section 250(5) before allowing new grounds in appeals. The Tribunal's decision was found to be not in accordance with statutory requirements, leading to the matter being remanded for proper consideration in line with the law, ultimately favoring the Revenue. Case-Laws Income Tax Tue, 08 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20850