https://www.taxtmi.com/caselaws?id=27711 The court held that the Income-tax Appellate Tribunal has the jurisdiction to permit the assessee to raise new grounds not previously raised before the Appellate Assistant Commissioner, as long as these grounds relate to the subject matter of the appeal. Referring to relevant Supreme Court decisions, the court emphasized that the Tribunal's power is broad but must be exercised within the scope of the appeal's subject matter. In the case at hand, the Tribunal correctly allowed the assessee, a public limited company, to raise an additional ground concerning capital computation for the assessment years in question. The decision favored the assessee over the Revenue. en-us Thu, 19 Apr 1984 00:00:00 +0530 Mon, 15 Feb 2010 15:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27711 The court held that the Income-tax Appellate Tribunal has the jurisdiction to permit the assessee to raise new grounds not previously raised before the Appellate Assistant Commissioner, as long as these grounds relate to the subject matter of the appeal. Referring to relevant Supreme Court decisions, the court emphasized that the Tribunal's power is broad but must be exercised within the scope of the appeal's subject matter. In the case at hand, the Tribunal correctly allowed the assessee, a public limited company, to raise an additional ground concerning capital computation for the assessment years in question. The decision favored the assessee over the Revenue. Case-Laws Income Tax Thu, 19 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27711