TaxTMI 
TaxTMI 
1996 (8) TMI 88
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....ing two questions have been referred under section 256(1) of the Income-tax Act, 1961 (for short, "the Act"), for opinion of this court : "1. Whether, on the facts and circumstances of the case, the Tribunal was justified in law in not considering and deciding the question raised in the additional ground before the Tribunal as regards allowing of Rs. 16,18,019 being the amount of interest due an....
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....e the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) also affirmed the order passed by the Assessing Officer and, therefore, the assessee preferred yet another appeal before the Income-tax Appellate Tribunal, Guwahati. However, the Tribunal affirmed the orders passed by the authorities below. According to the assessee, the additional ground urged by the assessee bef....
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....es opportunity of being heard. In the present case, we could not find any application for admission of the additional ground which is found somewhere amidst the other papers filed in the present case. Thus, it is seen that there was no application for admission of additional ground and the same has been rightly not considered by the Appellate Tribunal at that stage. In such a situation, it cannot ....
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.... of the Tribunal, urge or be heard in support of any ground not set forth in the memorandum of appeal, but the Tribunal, in deciding the appeal, shall not be confined to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal under this rule. However, if the appellant desires to urge any additional ground, leave of the Tribunal has to be sought for. If such leave is gra....