https://www.taxtmi.com/caselaws?id=288807 A pure legal ground arising from the existing record may be raised at the appellate stage where no fresh facts are needed and the opposite party has an opportunity to answer it, so the Tribunal allowed the additional ground challenging inclusion of the lineal descendants' share in the dutiable estate. A tribunal must follow the binding law declared by the jurisdictional High Court; where the High Court has held section 34(1)(c) of the Estate Duty Act, 1953 unenforceable as violative of article 14, the Tribunal can direct deletion of the amount on that footing and need not re-examine constitutional validity independently. Both issues were answered for the appellant. en-us Thu, 12 Oct 1978 00:00:00 +0530 Tue, 30 Jun 2020 13:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288807 A pure legal ground arising from the existing record may be raised at the appellate stage where no fresh facts are needed and the opposite party has an opportunity to answer it, so the Tribunal allowed the additional ground challenging inclusion of the lineal descendants' share in the dutiable estate. A tribunal must follow the binding law declared by the jurisdictional High Court; where the High Court has held section 34(1)(c) of the Estate Duty Act, 1953 unenforceable as violative of article 14, the Tribunal can direct deletion of the amount on that footing and need not re-examine constitutional validity independently. Both issues were answered for the appellant. Case-Laws Income Tax Thu, 12 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288807