Vardhan Birla v. CIT
204 ITR 312High Court1993#5218 most cited
What is Vardhan Birla v. CIT authority for?
The Income Tax Appellate Tribunal has the jurisdiction to entertain an assessee's additional ground of appeal, even if the claim was not made before the Income Tax Officer or the Appellate Assistant Commissioner, provided the additional grounds are legal and based on facts already on record without requiring fresh investigation.
22
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.
Also referred to as
Inaroo Ltd. v. CIT · 204 ITR 312 · additional grounds · Tribunal jurisdiction · appellate proceedings · legal grounds · facts on record · National Thermal Power Co. Ltd. v. CIT · Ahmedabad Electricity Co. Ltd. v. CIT
