https://www.taxtmi.com/caselaws?id=27712 A Gujarat High Court note states that where an issue is already covered by binding precedent, the referred question must be answered consistently with that precedent, here in favour of the assessee. It also explains that the Tribunal can permit an additional ground on a further aspect of computation of relief already raised before the lower income-tax authorities, because it is not a wholly new controversy. On that basis, the Tribunal may restore the matter for fresh adjudication. The stated principle is that an additional ground on the same relief claim falls within the Tribunal's jurisdiction when the underlying issue was previously in dispute. en-us Thu, 15 Apr 1976 00:00:00 +0530 Mon, 15 Feb 2010 15:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27712 A Gujarat High Court note states that where an issue is already covered by binding precedent, the referred question must be answered consistently with that precedent, here in favour of the assessee. It also explains that the Tribunal can permit an additional ground on a further aspect of computation of relief already raised before the lower income-tax authorities, because it is not a wholly new controversy. On that basis, the Tribunal may restore the matter for fresh adjudication. The stated principle is that an additional ground on the same relief claim falls within the Tribunal's jurisdiction when the underlying issue was previously in dispute. Case-Laws Income Tax Thu, 15 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27712