https://www.taxtmi.com/caselaws?id=464457 A purely legal additional ground challenging the validity of an assessment can be admitted at the appellate stage under the Tribunal's wide jurisdiction and Rule 11, provided it raises a point going to the root of the matter, requires no fresh evidence, and causes no prejudice; the ground was therefore entertained. Additions under section 153A cannot be sustained unless they are linked to incriminating material found in a search under section 132 or requisition under section 132A, and material gathered only in a survey under section 133A does not satisfy that requirement; the additions were therefore unsustainable and were deleted. en-us Mon, 16 Jun 2025 00:00:00 +0530 Thu, 30 Oct 2025 20:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464457 A purely legal additional ground challenging the validity of an assessment can be admitted at the appellate stage under the Tribunal's wide jurisdiction and Rule 11, provided it raises a point going to the root of the matter, requires no fresh evidence, and causes no prejudice; the ground was therefore entertained. Additions under section 153A cannot be sustained unless they are linked to incriminating material found in a search under section 132 or requisition under section 132A, and material gathered only in a survey under section 133A does not satisfy that requirement; the additions were therefore unsustainable and were deleted. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464457