https://www.taxtmi.com/caselaws?id=27923 The Tribunal correctly refused to permit the assessee to raise additional grounds claiming exemption under section 11 of the Income-tax Act, as the grounds did not arise from previous orders and involved factual investigations. However, the Tribunal allowed the assessee to challenge the charging of interest under section 217 before the Appellate Tribunal, following the view that interest forms a part of the assessment order and is appealable along with the assessment matter. The judgment did not award costs due to a split decision on the issues. en-us Mon, 21 May 1984 00:00:00 +0530 Tue, 16 Feb 2010 18:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27923 The Tribunal correctly refused to permit the assessee to raise additional grounds claiming exemption under section 11 of the Income-tax Act, as the grounds did not arise from previous orders and involved factual investigations. However, the Tribunal allowed the assessee to challenge the charging of interest under section 217 before the Appellate Tribunal, following the view that interest forms a part of the assessment order and is appealable along with the assessment matter. The judgment did not award costs due to a split decision on the issues. Case-Laws Income Tax Mon, 21 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27923