https://www.taxtmi.com/caselaws?id=775414 An additional ground may be admitted before the ITAT where the relevant facts are already on record and no fresh factual inquiry is required. Applying that principle, the Tribunal held that the assessee's request for valuation of the property by the DVO could be entertained and the valuation dispute should be reconsidered afresh. The assessment order was set aside to that extent, and the Assessing Officer was directed to make a DVO reference and complete the assessment after giving the assessee a reasonable opportunity of hearing. No decision was rendered on the merits of the deduction claim. en-us Mon, 02 Jun 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775414 An additional ground may be admitted before the ITAT where the relevant facts are already on record and no fresh factual inquiry is required. Applying that principle, the Tribunal held that the assessee's request for valuation of the property by the DVO could be entertained and the valuation dispute should be reconsidered afresh. The assessment order was set aside to that extent, and the Assessing Officer was directed to make a DVO reference and complete the assessment after giving the assessee a reasonable opportunity of hearing. No decision was rendered on the merits of the deduction claim. Case-Laws Income Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775414