1977 (12) TMI 44

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....972-73. The assessee has taken an additional ground of appeal contending that the assessment order appends the portion of the s. 143(3)(a) of the IT Act and should, therefore, be annulled. Since this ground of appeal relates to the validity of the assessment itself, we preferred to hear the arguments of both sides on the admissibility and the merits on this ground of appeal alone as a preliminary ....

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....ty-I vs. Hazarimal Nagji & Co. 46 ITR 1168 (Bom). But that decision related to the right of respondent to rely on fresh grounds to support an order and is not relevant to the point at issue in this case which is the right of the appellant to take a fresh ground which goes to the root of the matter. The Revenue then relied upon the decision of the Gujarat High Court in the case of CIT, Gujarat III ....

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....ase of the Revenue that the assessment order contains on the facts of its any computation of tax and other sums due by the assessee. Further the plea now raised relates to the validity of the assessment and since the assessment is the subject-matter of appeal this additional ground cannot be said to fall outside the scope of the subject matter of the appeal either. In the circumstances, we admitte....

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....ch as whether an appeal lies against computation of interest and whether interest could be charged separately for default in payment of tax. On the other hand, the decision relied by the assessee is directly on the point. It has been held by the Jammu & Kashmir High Court in the case of S. Mubarik Shah Nagshbandi vs. CIT that the determination of tax payable by the assessee is an much mandatory as....