2016 (3) TMI 506

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.... raised in this appeal: "1. The learned CIT(A) erred in law and on facts in confirming the disallowance of donation of Rs. 53,000/- without considering the documentary evidences placed on record. Thus the addition must be deleted. 2. The learned CIT(A) erred in law and on facts in confirming the disallowance of bonus of Rs. 69,745/- paid after filing the return but before the due date of return of income for the relevant period. Thus the addition must be deleted. 3. Thus, without prejudice to the ground taken above, if the bonus paid Rs. 69,745/- is not allowed during the relevant year then must be allowed in the next assessment year. 4. The appellant craves the leave to add, substitute, modify, delete or....

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....tional ground by stating that these grounds are purely legal ground and does not require any verification, since the facts are already available on record. The reliance was placed on the following case laws: • National Thermal Power Co. Ltd. Vs CIT (1998) 229 ITR 383 (SC) • DCIT Vs Turquoise Investment & Finance Ltd. (2006) 154 Taxman 80 (MP) • Kanoi Industries (P.) Ltd. Vs DCIT (2006) 100 ITD 462 (Kol.) • West Bengal State Electricity Board Vs Dy. CIT (2005) 278 ITR 218 (Cal) • Uma Polymers (P) Ltd. Vs DCIT (2006) 101 TTJ (JD) TM 124 • Datamatics Ltd.Vs Asstt. CIT (2007) 111 TTJ (Mum-Trib.) 55 • Abhishek Industries Ltd. Vs CIT (2007) 290 ITR 655 (....

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.... before the taxing authorities is to assess correctly the tax liability of an assessee in accordance with law. If, for example, as a result of a judicial decision given while the appeal is pending before the Tribunal, it is found that a nontaxable item is taxed or permissible deduction is denied, there is no reason why the assessee should be prevented from raising that question before the Tribunal for the first time, so long as the relevant facts are on record in respect of the item. Undoubtedly, the Tribunal has the discretion to allow or not to allow a new ground to be raised. But where the Tribunal is only required to consider the question of law arising from facts which are on record in the assessment proceedings, there is no r....