https://www.taxtmi.com/caselaws?id=26088 The Tribunal's refusal to entertain the Department's plea regarding the assessability of income from lease rent under the head "Income from other sources" was deemed unjustified. The court held that the Tribunal has the jurisdiction to consider new grounds, as per relevant case law, and the reasons provided by the Tribunal were not legally valid. The decision favored the Revenue over the assessee, emphasizing the Tribunal's authority to entertain new pleas even if not raised earlier. en-us Tue, 19 Nov 1985 00:00:00 +0530 Tue, 02 Feb 2010 16:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26088 The Tribunal's refusal to entertain the Department's plea regarding the assessability of income from lease rent under the head "Income from other sources" was deemed unjustified. The court held that the Tribunal has the jurisdiction to consider new grounds, as per relevant case law, and the reasons provided by the Tribunal were not legally valid. The decision favored the Revenue over the assessee, emphasizing the Tribunal's authority to entertain new pleas even if not raised earlier. Case-Laws Income Tax Tue, 19 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26088