https://www.taxtmi.com/caselaws?id=39789 The Appellate Tribunal may permit an assessee to raise an additional ground in respect of a matter already in appeal, even if that ground was not urged before the Appellate Assistant Commissioner. Section 254 of the Income-tax Act confers wide appellate power, extending beyond issues specifically argued below, so long as the ground relates to the subject-matter of the appeal and the material on record or further material can support relief. The Tribunal was therefore held to have jurisdiction to entertain the new legal basis and decide it in favour of the assessee. en-us Mon, 16 Jul 1973 00:00:00 +0530 Tue, 20 Apr 2010 12:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39789 The Appellate Tribunal may permit an assessee to raise an additional ground in respect of a matter already in appeal, even if that ground was not urged before the Appellate Assistant Commissioner. Section 254 of the Income-tax Act confers wide appellate power, extending beyond issues specifically argued below, so long as the ground relates to the subject-matter of the appeal and the material on record or further material can support relief. The Tribunal was therefore held to have jurisdiction to entertain the new legal basis and decide it in favour of the assessee. Case-Laws Income Tax Mon, 16 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39789