Whether an appeal can be filed by the person on an entirely different ground, in whose favour decision has been made? Whether if decision of Commissioner appeal is in favour of department, it can be challenged by the department?
8 April, 2015
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Appeal on new grounds barred where party lacks aggrievement; omitted issues may be raised later upon arising. An appellant cannot maintain an appeal on entirely new grounds if the assessing or appellate authority has approved the assessee's classification or fully ... Summary
Appeal on new grounds barred where party lacks aggrievement; omitted issues may be raised later upon arising.
An appellant cannot maintain an appeal on entirely new grounds if the assessing or appellate authority has approved the assessee's classification or fully allowed the revenue's prayer, because there is no aggrievement; however, issues not considered by the tribunal may be agitated later when a cause of action arises.
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