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TMI Blog1987 (11) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... er appeal before the Income-tax Appellate Tribunal. In the appeals before the Tribunal, the assessee sought to raise for the first time the following additional grounds : " 1. For that the appellant is governed by the Hindu Succession Act of 1956 and as the entire property is received on the death of G. S. Atwal who died intestate on January 20, 1961, therefore, the Hindu Succession Act, 1956, is well applicable in the instant case which being the general law applicable to all Hindus which includes Buddhists, Jains and Sikhs. 2. For that the appellant claimed 15% deduction from immovable property for the joint ownership. 3. For that the Samadhi valued by the Valuation Officer at Rs. 45,026 has substantial sentimental and religious value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal was justified in refusing to entertain the three additional grounds raised by the appellant even though the same admittedly involved a mixed question of fact and law or the said refusal was unreasonable or perverse ? " At the hearing before us, the learned advocate for the assessee submitted that the Tribunal erred in rejecting the application of the assessee to raise the additional grounds inasmuch as the facts relevant thereto were already on record in the wealth-tax assessments of the assessee in subsequent years and no fresh investigation was necessary. In any event, the said grounds raised mixed questions of fact and law and the Tribunal was required to consider and adjudicate on the additional grounds to the extent they raised t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee was sought to be assessed in respect of certain cash credits in his account books which were detected and treated as income from undisclosed sources. At the final hearing before the Tribunal, the assessee sought to urge an additional ground of law contending that as there could be no previous year in respect of an undisclosed source other than the financial year next preceding the assessment year, the assessee was not liable to be taxed in the assessment year involved in respect of the said cash credits. The Tribunal refused to allow the said additional ground to be raised. On a reference, it was held by a Division Bench of the Patna High Court that the question of law related to assessability in a particular accounting year and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Appellate Tribunal Rules. (d) CIT v. Mahalakshmi Textile Mills Ltd. [1967] 66 ITR 710 (SC). This decision was cited for the following observations of the Supreme Court (p. 713): " There is nothing in the Income-tax Act which restricts the Tribunal to the determination of questions raised before the departmental authorities. All questions whether of law or of fact which relate to the assessment of the assessee may be raised before the Tribunal: If for reasons recorded by the departmental authorities in rejecting a contention raised by the assessee, grant of relief to him on another ground is justified, it would be open to the departmental authorities and the Tribunal, and indeed they would be under a duty, to grant that relief. The righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts. In support of his contentions learned advocate for the Revenue cited Addl. CIT v. Gurjargravures P. Ltd. [1978] 111 ITR 1 (SC). In this case, the assessee in its appeal before the Appellate Assistant Commissioner claimed the benefit of section 84 of the Income-tax Act, 1961. No such claim had been made before the Income-tax Officer when the assessment was made nor was there any material on record supporting such a claim. In subsequent years, relief under the said section 84, however, had been allowed to the assessee. The Appellate Assistant Commissioner refused to entertain the claim. On further appeal, the Tribunal held that as the entire assessment was open before the Appellate Assistant Commissioner there was no reason why the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was assessed accordingly. In the appeal before the Appellate Assistant Commissioner, it did not challenge the determination of its status. Before the Tribunal, it sought to raise the contention regarding status for the first time by way of additional grounds. Admittedly, the question whether the assessee is a Hindu undivided family or not is a mixed question of law and fact. To determine the said question, it would be necessary to enquire, inter alia, into the relationship of the members of the assessee, property inherited by them from the predecessor-in-interest and also the way the assessee had dealt with its properties and assets. These are primarily questions of fact which were not on record in the assessment years involved. In the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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