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2007] 292 ITR 493 [2007] 164 TAXMAN 429 (PUNJ. & HAR.) HIGH COURT OF PUNJAB AND HARYANA Avery Cycle Industries Ltd. v. Commissioner of Income-tax (Central), Ludhiana M.M. KUMAR AND VINOD K. SHARMA, JJ. IT APPEAL NO. 179 OF 2005 JANUARY 19, 2007 Section 254 of the Income-tax Act, 1961, read with rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963 - Appellate Tribunal - Powers of - Whether an additional ground can always be raised under section 254 before Tribunal if it involves a question of law, which emerges from facts on record in assessment proceedings, although same might not have been raised before Commissioner (Appeals) - Held, yes CASE REFERRED TO National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC) (Para 3]. S.K. Mukhi for the Appellant. S.K. Garg Narwana for the Respondent. JUDGMENT M.M. Kumar, J. - This is an appeal filed under section 260A of the Income-tax Act, 1961, challenging order dated 29-10-2004, passed by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No. 186/Chd./1998 (Annexure A-1), denying the appellant to raise an additional ground of appeal with regard to computation of correct depreciation and consequential taxable income. 2. Notice of the appeal was issued and with the consent of the parties, the appeal is taken up for final hearing. 3. After hearing learned counsel for the parties, we find that the revenue cannot successfully dispute the fact that an additional ground can always be raised under section 254 of the Income-tax Act, 1961, before the Tribunal if it involves a question of law, which emerge from facts on record in the assessment proceedings, although the same might not have been raised before the Commissioner of Income-tax (Appeals). The matter appears to be concluded against the revenue by the of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 . The view of the Hon'ble Supreme Court emerges from the concluding part of last but one para of the , which reads as…

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