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TMI Blog2001 (5) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... e following question has been referred for the opinion of this court pursuant to the directions given by this court under section 256(2) of the Income-tax Act, 1961 (in short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench "B" (in short "the Tribunal") : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in refusing the assessee permission to raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner (in short "the AAC"). Before the Appellate Assistant Commissioner, the assessee did not raise any grievance relating to section 80E of the Act. Challenging the denial of relief on certain grounds the assessee preferred an appeal before the Tribunal. In addition to the grounds raised in the memorandum of appeal, the assessee sought permission to raise, inter alia, the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred for the opinion of this court. There was no appearance on behalf of the assessee when the matter was called. We have heard learned counsel for the Revenue. Referring to the decision in Gurjargravures case [1978] 111 ITR 1 (SC), learned counsel for the Revenue submitted that the view of the Tribunal is sound and needs no interference. It has to be noted that subsequent to Gurjargravures' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority may have in the matter. There is no good reason to justify curtailment of the power of the Appellate Assistant Commissioner in entertaining an additional ground raised by the assessee in seeking modification of the order of assessment passed by the Income-tax Officer. The court went on to further observe that there may be several factors justifying the raising of a new plea in an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l will have the discretion to allow or not to allow a new ground to be raised but where the Tribunal is only required to consider a question of law arising from the facts which are on record in the assessment proceedings, there was no reason as to why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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