https://www.taxtmi.com/caselaws?id=28900 The Tribunal was justified in disallowing the assessee from raising an additional ground related to the admissibility of development rebate on electric motors as it was not within its jurisdiction. Since the issue was not challenged before the Appellate Assistant Commissioner (AAC), the Tribunal lacked jurisdiction to adjudicate on the new ground. The court held that the Tribunal's powers are limited to the subject-matter of the appeal, and the assessee's failure to contest the ITO's finding before the AAC precluded raising it before the Tribunal. The decision was against the assessee, who was ordered to pay costs of the reference. en-us Thu, 17 Sep 1981 00:00:00 +0530 Mon, 08 Mar 2010 15:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28900 The Tribunal was justified in disallowing the assessee from raising an additional ground related to the admissibility of development rebate on electric motors as it was not within its jurisdiction. Since the issue was not challenged before the Appellate Assistant Commissioner (AAC), the Tribunal lacked jurisdiction to adjudicate on the new ground. The court held that the Tribunal's powers are limited to the subject-matter of the appeal, and the assessee's failure to contest the ITO's finding before the AAC precluded raising it before the Tribunal. The decision was against the assessee, who was ordered to pay costs of the reference. Case-Laws Income Tax Thu, 17 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28900