https://www.taxtmi.com/caselaws?id=56662 An additional ground of appeal may be admitted at the Tribunal stage even if it was not raised before the lower authorities or in the return, where binding jurisdictional High Court authority applies on materially identical facts. Because the point had not been examined by the Commissioner (Appeals), the Tribunal remitted the issue for fresh adjudication at that stage, also noting its earlier view for the preceding assessment year. The effect was limited to admission of the additional ground and consequential remand; the substantive deduction claim remained open for decision by the first appellate authority. en-us Thu, 12 Jun 1986 00:00:00 +0530 Mon, 06 Dec 2010 11:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56662 An additional ground of appeal may be admitted at the Tribunal stage even if it was not raised before the lower authorities or in the return, where binding jurisdictional High Court authority applies on materially identical facts. Because the point had not been examined by the Commissioner (Appeals), the Tribunal remitted the issue for fresh adjudication at that stage, also noting its earlier view for the preceding assessment year. The effect was limited to admission of the additional ground and consequential remand; the substantive deduction claim remained open for decision by the first appellate authority. Case-Laws Income Tax Thu, 12 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56662