https://www.taxtmi.com/highlights?id=65564 The Appellate Authority has very wide powers and can exercise its discretion to consider a claim or a ground not considered by the assessing authority for a sufficient cause. The Tribunal has accepted and considered the ‘C’ forms of M/s Varsha Controls Gear which could not have been furnished before the assessing authority, though the same undisputedly, pertain to the assessment year 2005-2006 - HC en-us Sat, 10 Sep 2022 14:37:24 +0530 Sat, 10 Sep 2022 14:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65564 The Appellate Authority has very wide powers and can exercise its discretion to consider a claim or a ground not considered by the assessing authority for a sufficient cause. The Tribunal has accepted and considered the ‘C’ forms of M/s Varsha Controls Gear which could not have been furnished before the assessing authority, though the same undisputedly, pertain to the assessment year 2005-2006 - HC Highlights VAT and Sales Tax Sat, 10 Sep 2022 14:37:24 +0530 https://www.taxtmi.com/highlights?id=65564