https://www.taxtmi.com/caselaws?id=288804 In an income-tax appeal, additional grounds filed before disposal of the appeal were not controlled by the limitation period for filing the original memorandum of appeal, because the appellate procedure was treated as self-contained. The appellate authority was required to consider whether such grounds related to the assessment and to exercise discretion judicially and fairly; refusal to admit them merely on limitation grounds was erroneous. The rejection of the additional grounds also raised a question of law capable of reference. The reference was answered in favour of the assessee, and the refusal to entertain the additional grounds was set aside. en-us Thu, 07 May 1936 00:00:00 +0530 Tue, 30 Jun 2020 12:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288804 In an income-tax appeal, additional grounds filed before disposal of the appeal were not controlled by the limitation period for filing the original memorandum of appeal, because the appellate procedure was treated as self-contained. The appellate authority was required to consider whether such grounds related to the assessment and to exercise discretion judicially and fairly; refusal to admit them merely on limitation grounds was erroneous. The rejection of the additional grounds also raised a question of law capable of reference. The reference was answered in favour of the assessee, and the refusal to entertain the additional grounds was set aside. Case-Laws Income Tax Thu, 07 May 1936 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288804