Held that the additional ground challenges the validity of the assessment order passed on account of it being barred by limitation, the said additional ground is a legal ground and the same is admitted for adjudication. Followed National Thermal Power Co. Ltd. vs CIT (1998) 229 ITR 383 (SC). (AY. 2014-15)
Haryana State Industrial & Infrastructure Development Corpn. Ltd. v. ACIT (2022) 220 TTJ 217 (Chd)(Trib)
S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Special Audit-Barred by limitation-Legal ground-Admitted for adjudication. [S. 142(2A) 153]