1992 (12) TMI 14

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....sessee ?" Briefly stated, the facts of the case are that an application under section 154 of the Income-tax Act, 1961, was moved by the assessee praying therein for relief under section 80J on the ground that the value of the asset has been taken at a lesser figure. It was found by the Income-tax Officer that the value of the asset has been taken at a figure of Rs. 5,33,215 instead of Rs. 5,45,892 and, accordingly, the mistake was rectified. The Income-tax Officer further found that, while computing the relief under section 80J, the pre-paid expenses and expenditure not written off was wrongly taken as an asset. A notice under section 154 was issued for withdrawing the excess deduction allowed under section 80J and, after considering the....

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....fied in the grounds of appeal if he is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable. It has been held in Addl. CIT v. Gurjargravures P. Ltd. [1978] 111 ITR 1 (SC) that, if the claim for exemption was not made before the Income-tax Officer and there is no material on record to support such claim, then the same cannot be raised before the Appellate Assistant Commissioner. The above judgment was considered in Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 688 (SC) and it was held that the observations in the case of Gurjargravures' case [1978] 111 ITR 1 (SC) do not make out a case for raising an additional ground before the Appellate Assistant Commissioner if the ground so raised co....

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....consideration the said ground and decide it on the merits. The position would also differ in a case where the matter pertains to an appeal against an assessment order and where the matter is only with regard to an appeal against the order passed in rectification proceedings. If an order, as in the present case, has been passed in proceedings under section 154, then the jurisdiction to decide the appeal would be limited only with regard to the questions decided by the Income-tax Officer by rectifying or refusing to rectify the assessment order and any question which has not been decided or refused to be decided by an express order would be deemed to have become final. An assessee is not entitled to reopen those issues which have become final....