https://www.taxtmi.com/caselaws?id=21820 The High Court held that the revisional court erred in dismissing the petition without assessing the claim's merits. The judgment was set aside, and the case was remanded for reconsideration in accordance with legal principles emphasizing the need for material to support claims, even if not initially raised before the Income-tax Officer. The court highlighted the importance of judicial discretion in admitting new grounds or evidence based on individual case facts. Costs were not awarded in this matter. en-us Wed, 01 May 1991 00:00:00 +0530 Tue, 01 Dec 2009 16:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21820 The High Court held that the revisional court erred in dismissing the petition without assessing the claim's merits. The judgment was set aside, and the case was remanded for reconsideration in accordance with legal principles emphasizing the need for material to support claims, even if not initially raised before the Income-tax Officer. The court highlighted the importance of judicial discretion in admitting new grounds or evidence based on individual case facts. Costs were not awarded in this matter. Case-Laws Income Tax Wed, 01 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21820