https://www.taxtmi.com/caselaws?id=25787 The Court upheld the Tribunal's decision to refuse the Revenue permission to raise an additional ground under section 147(b) of the Income-tax Act. The Court emphasized that the issue was the Tribunal's discretion in allowing such grounds, not the applicability of the section itself. Considering the assessments were reopened solely under section 147(a) and arguments proceeded on that basis, the Tribunal's refusal was deemed justified and not arbitrary. The Court ruled in favor of the assessee, affirming the Tribunal's decision. en-us Mon, 14 Jul 1986 00:00:00 +0530 Sat, 30 Jan 2010 18:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25787 The Court upheld the Tribunal's decision to refuse the Revenue permission to raise an additional ground under section 147(b) of the Income-tax Act. The Court emphasized that the issue was the Tribunal's discretion in allowing such grounds, not the applicability of the section itself. Considering the assessments were reopened solely under section 147(a) and arguments proceeded on that basis, the Tribunal's refusal was deemed justified and not arbitrary. The Court ruled in favor of the assessee, affirming the Tribunal's decision. Case-Laws Income Tax Mon, 14 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25787