https://www.taxtmi.com/caselaws?id=36023 The Tribunal allowed the assessee, a public limited company in the tea and coffee industry, to raise additional grounds challenging a Rs. 1,20,000 addition in the assessment order. The Tribunal found the delay in raising the grounds justified due to the discovery of fraudulent activities by former officers. It held that the refusal by the Appellate Assistant Commissioner to permit the additional grounds was unjustified under section 250(5) of the Income Tax Act, emphasizing that the omission was not wilful and focusing on the current management's rights rather than the actions of former officers. en-us Thu, 17 Apr 1980 00:00:00 +0530 Thu, 18 Mar 2010 18:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36023 The Tribunal allowed the assessee, a public limited company in the tea and coffee industry, to raise additional grounds challenging a Rs. 1,20,000 addition in the assessment order. The Tribunal found the delay in raising the grounds justified due to the discovery of fraudulent activities by former officers. It held that the refusal by the Appellate Assistant Commissioner to permit the additional grounds was unjustified under section 250(5) of the Income Tax Act, emphasizing that the omission was not wilful and focusing on the current management's rights rather than the actions of former officers. Case-Laws Income Tax Thu, 17 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36023