9911796707
TMI Blog1988 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... The present applications arise out of the captioned appeals. The applicants have made a prayer for raising the additional grounds of appeal as ground of appeal No. 18. Shri A.K. Jain, the learned advocate has pleaded that the applicants could not raise this ground of appeal before the lower authorities and in the memo of appeal filed by the appellants. This ground of appeal was not incorporated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction goes to the root of the case . 2. Mrs. Nisha Chaturvedi, the learned Senior Departmental Representative who has appeared on behalf of the respondent very much objects to the admission of additional ground of appeal at this stage. She states that the applicants had raised this issue before the adjudicating authority and had also not incorporated the same in the memo of appeals filed before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w grounds of appeal can always be taken before the commencement of the proceedings. Specially legal, grounds can always be taken at any stage. We very respectfully follow the judgment of the Hon ble Supreme Court in the case of Commissioner of Sales Tax v. Sarjoo Prasad Ram Kumar reported in 1976 (37) S.T.C. 533. Hon ble Andhra Pradesh High Court in the case of C.I.T. v. Gangappa Cables (116 I.T.R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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