Additional grounds being legal in nature and no new facts were to be considered and relating to the validity of the assessment proceedings u/s. 153C the same is admitted. (AY. 2012–2013)
BNB Investment and Properties Ltd. v. Dy.CIT (2018) 68 ITR 567 (Delhi) (Trib.) Ranjan Gupta v. Dy.CIT (2018) 68 ITR 567 (Delhi)(Trib.)
S. 254(1) : Appellate Tribunal—Duties-Additional ground- Validity of assessment is legal in nature–Admitted. [S. 153C]