https://www.taxtmi.com/caselaws?id=468726 A pure question of law bearing on tax liability may be raised for the first time before the Tribunal where the relevant facts are already on record, and the Tribunal may admit such a ground under its appellate powers. The assessee's objection that assessments under section 153A were unsustainable in the absence of incriminating material went to the root of the assessments, so the Tribunal admitted the additional ground and remitted the connected issues to the Commissioner (Appeals) for de novo adjudication after hearing both sides. en-us Fri, 20 Mar 2015 00:00:00 +0530 Tue, 19 May 2026 12:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468726 A pure question of law bearing on tax liability may be raised for the first time before the Tribunal where the relevant facts are already on record, and the Tribunal may admit such a ground under its appellate powers. The assessee's objection that assessments under section 153A were unsustainable in the absence of incriminating material went to the root of the assessments, so the Tribunal admitted the additional ground and remitted the connected issues to the Commissioner (Appeals) for de novo adjudication after hearing both sides. Case-Laws Income Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468726