GREENLAM INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA
In the result, appeal filed by the assessee is allowed as per the terms indicated above
ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)
2 &
3 were not raised before ld. CIT(A) and they have been raised for the first time before this Tribunal. This being an additional ground, the question arises that whether any legal claim can be raised for the first time before this Tribunal. Ld. Counsel for the assessee referred to the following judicial pronouncements in support of its contention
