ACIT v. Dilip Constructions (P) Ltd. (2020) 190 DTR 181 / 203 TTJ 422 (Cuttack)(Trib.) ACIT v. Shilpa Seema Constructions (P) Ltd. (2020) 190 DTR 181 / 203 TTJ 422 (Cuttack)(Trib.)

S. 254(1) : Appellate Tribunal-Duties-Application for admission of Additional ground-Legal ground validity of approval raised for the first time was admitted for adjudication. [S. 153D]

Where  the assessee filed an application for admissions of additional ground in the appeal challenging the procedure adopted by revenue authorities while granting approval u/s 153D. The Additional ground of appeal was held to be purely legal and capable of being decided on the basis of material/relevant appeal record already before the Tribunal, therefore, admitted for adjudication. (AY. 2010-2011 to 2015-2016)