1980 (4) TMI 32

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....s as follows: " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the Appellate Assistant Commissioner of Income-tax had exceeded his powers in entertaining the additional ground of appeal taken before him in respect of the claim for deduction of a sum of Rs. 11,54,995 representing liability for raw jute purchase tax ? " ....

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....and he did not, according to the assessee, object for taking up this additional or new ground. Thereafter, the revenue went up in appeal before the Tribunal and the Tribunal felt bound by the decision of the Supreme Court in the case of Addl. CIT v. Gurjargravures P. Ltd. [1978] 111 ITR 1, and held that the AAC had no jurisdiction to entertain this additional ground. The Tribunal, therefore, allow....

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....es dealing with this precise point held that where neither was any claim made before the ITO regarding the relief nor was there any material on record to support and from the mere fact that such a claim has been allowed in subsequent years it could not be assumed that the prescribed conditions justifying the claim for exemption under that section were fulfilled, the Tribunal was not competent to h....