Appellant Permitted to Introduce New Legal Grounds at Any Stage of Proceedings, Rules Commissioner (A.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Grounds raised by the appellant in appeal filed before the Ld. Commissioner (A) are legal in nature and same can be raised at any point of time. - AT....