https://www.taxtmi.com/caselaws?id=55219 The Tribunal allowed the assessee to raise an additional ground challenging the valuation of surplus land under the Urban Land Ceiling Act, 1976, despite objections. It emphasized the importance of addressing substantial issues relevant to rights and liabilities. The Tribunal clarified that if a rectificatory order leads to an enhanced assessment, the assessee can challenge both the assessing officer's jurisdiction and the enhancement amount. The Tribunal upheld its jurisdiction to consider and decide on issues raised in the additional ground. The case was remitted to the first appellate authority for a decision, with the appeal allowed for statistical purposes. en-us Mon, 25 Feb 1991 00:00:00 +0530 Wed, 24 Nov 2010 16:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55219 The Tribunal allowed the assessee to raise an additional ground challenging the valuation of surplus land under the Urban Land Ceiling Act, 1976, despite objections. It emphasized the importance of addressing substantial issues relevant to rights and liabilities. The Tribunal clarified that if a rectificatory order leads to an enhanced assessment, the assessee can challenge both the assessing officer's jurisdiction and the enhancement amount. The Tribunal upheld its jurisdiction to consider and decide on issues raised in the additional ground. The case was remitted to the first appellate authority for a decision, with the appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55219