https://www.taxtmi.com/caselaws?id=458844 Admitted additional grounds raising new claims not examined in the assessment must be decided on their own merits and cannot be rejected merely by applying consistency with earlier years. Where the appellate authority has not addressed all issues raised, including turnover exclusions and related attribution questions, and the relevant material was not before the Assessing Officer, the proper course is remand for fresh adjudication after giving the assessee an opportunity of hearing. The matter was therefore restored for reconsideration on the factual record. en-us Thu, 30 May 2019 00:00:00 +0530 Mon, 18 Nov 2024 19:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458844 Admitted additional grounds raising new claims not examined in the assessment must be decided on their own merits and cannot be rejected merely by applying consistency with earlier years. Where the appellate authority has not addressed all issues raised, including turnover exclusions and related attribution questions, and the relevant material was not before the Assessing Officer, the proper course is remand for fresh adjudication after giving the assessee an opportunity of hearing. The matter was therefore restored for reconsideration on the factual record. Case-Laws Income Tax Thu, 30 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458844