Bombay H.C : Whether the assessee should be permitted to raise an additional ground of appeal ?

High Court Of Bombay

CIT vs. D.S. Screens (P) Ltd.

Section 260A

S.H. Kapadia & V.C. Daga, JJ.

IT Appeal No. 260 of 2000

3rd April, 2000 

Counsel Appeared

R.V. Desai with Mr. J.P. Devdhar, for the Appellant : None, for the Respondent

ORDER

BY THE COURT :

The short point which arose for consideration before the Tribunal was : whether the assessee should be permitted to raise an additional ground of appeal ? In this matter, an order has been passed under s. 143(3) of the IT Act without any prior notice under s. 143(2) of the Act. Hence, the appellate authority permitted the assessee to raise the additional ground. No substantial question of law arises. Further, the additional ground relates to the point of jurisdiction. It is an important point. Hence, the Tribunal was right in allowing the assessee to raise the said ground as an additional ground. We do not see any reason to interfere.

Appeal is dismissed.

[Citation : 248 ITR 633]

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