Law:

Section:

Section 254 of the income-tax act, 1961-Appellate tribunal-Power to admit additional grounds-Assessee neither claimed exemption under section 11 before ito nor before aac-Whether tribunal justified in law in declining to admit claim of exemption as an additional ground-Held, on facts, yes Facts The assessee-corporation neither claimed exemption under section 11 before the ITO nor before the AAC, but claimed the same before the Tribunal for the first time as an additional ground. The Tribunal held (i) that the additional ground did not arise out of the order of the ITO or the AAC, and (ii) that an additional ground could be raised before it only if it was a pure question of law going to the root of the matter and did not involve any investigation into the facts. Since, in the present case, in deciding the question of exemption under section 11, it was necessary to find several facts regarding the object of the assessee and the business actually carried on, the position of accounts, application of income, etc., the Tribunal refused to admit the additional ground. On reference: Held Where a new ground entails the investigation into questions of fact, which were never raised before, there is no question of applying a particular provision of law which needs for its applicability certain foundational facts. No foundational facts were pleaded by the assessee at any point of time in regard to the assessee being governed by the provisions of section 11, either before the ITO or before the AAC. Consequently, no such fact was investigated. Therefore, the Tribunal was right in not allowing the additional ground with regard to the exemption under section 11, to be raised before it as a question of law for which the foundational facts or, for that matter, any relevant facts were not brought on the record either before the ITO or before the AAC. Section 246 of the income-tax act, 1961-Appeal to aac-Appealable orders-Whether an appeal can lie against ito's order levying penal interest under section 217-held, yes Facts The assessee's appeal against the ITO's order of levying penal interest under section 217 was rejected by the Tribunal on the ground that no appeal lay against…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492