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HAJI MEHR DIN versus COMMISSIONER OF INCOME-TAX, ZONE-A, LAHORE

Rules of the Income Tax Appellate Tribunal R14 Grounds to be Appealed This additional ground appellate tribunal refused to enjoy the additional ground because the matter with respect to such ground was not raised in the appeal memorandum. There was no lace pending. Before a court or judicial forum, recreation of additional grounds should be a rule and is not exempt unless the purpose of making additional grounds is either to delay the proceedings or to embarrass the parties or the presiding officer. Unless denied, it has been made or raised before the end of the hearing The fact is that the appeal was not grounded in the original memo, to the extent there would be no money to approve the assessment, To challenge is to refuse any ground. The tribunal's approach to rule on this issue is to advance the administration of justice under the rules, and instead, the same techniques should never impede the progress of the purpose for which a court established by law. Or denying the audience through a judicial forum arc tribunal was a very important step, it should not usually be taken as a matter or course. Is pending and a decision will be made about it patent advocate from Chaininda lawyer