{"id":1431,"date":"2018-06-23T02:16:38","date_gmt":"2018-06-23T02:16:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ravindra-arora-v-acit-2018-404-itr-452-raj-hc-praveen-arora-v-acit-2018-404-itr-452-raj-hc\/"},"modified":"2018-07-10T14:53:50","modified_gmt":"2018-07-10T14:53:50","slug":"ravindra-arora-v-acit-2018-404-itr-452-raj-hc-praveen-arora-v-acit-2018-404-itr-452-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ravindra-arora-v-acit-2018-404-itr-452-raj-hc-praveen-arora-v-acit-2018-404-itr-452-raj-hc\/","title":{"rendered":"Ravindra Arora   v. ACIT   (2018) 404 ITR 452  \/302 CTR 174(Raj) (HC) Praveen Arora v. ACIT (2018) 404 ITR 452\/302 CTR 174 (Raj) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that ; the Tribunal has the discretion to allow or not to allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts which are on record in the assessment proceedings such a question should be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal \u2013  Duties- Additional grounds \u2013 Tribunal must consider additional grounds raised on question of law arising from facts on record .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1431","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-n5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1431","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1431"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1431\/revisions"}],"predecessor-version":[{"id":1747,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1431\/revisions\/1747"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}