HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

condoned and the grounds may be considered in the appeal proceedings." 8.1 In our opinion, there should be good and sufficient reasons for raising the additional ground by the assesses before the Tribunal. The discretion given to the Tribunal to consider the additional ground is not an arbitrary one circumscribed by the Limitation Act. The discretion vested with the Tribunal

HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOMETAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI