1996 (8) TMI 92

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.... BARUAH J. -- The following question has been referred under section 256(2) of the Income-tax Act, 1961 (for short "the Act"), as per the direction of this court in Civil Rule No. 2(M) of 1994 for the opinion of this court : "Whether under the facts and circumstances of the case, the Tribunal was justified in directing the Commissioner of Income-tax (Appeals) to admit the assessee's ground rela....

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....allowed the appeal and directed the Commissioner of Income-tax (Appeals) to entertain the additional ground raised by the assessee. The Revenue being dissatisfied requested the Tribunal to refer the above question, which was however refused by the Tribunal. The Revenue thereafter preferred the above civil rule, viz., C. R. No. 2(M) of 1994, and this court directed the Tribunal to refer the questio....

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....ither the Commissioner of Income-tax (Appeals) or the Tribunal should be concerned about the dispensation of justice and merely because a ground was not taken in the memo of appeal the parties should not suffer. Denial to take up an additional ground, if it is necessary for proper adjudication of the matter, will amount to denial of justice. Besides, section 254 of the Act empowers the Tribunal to....