Case Law Details
Mohan Meakin Limited Vs. CIT (Delhi High Court)
Merely because the claim was not made out under one particular provision of the Act, but was so made out under another provision of law, the assessee could not be debarred to raise such legal question. It is legally permissible to raise question of deduction under Section 37 of the Act even if it was not raised before the authorities below.
It was held in Commissioner of Income-Tax, Madras v. Mahalakshmi Textile Mills Ltd., 66 ITR 710. that the right of the assessee to relief is not restricted to the pleas raised by him before the departmental authorities or before the Tribunal. It was held that if for reasons recorded for the departmental authorities in respect of the contention raised by the assessee, grant of relief to him on another ground is justified, it would be open to the departmental authorities and the Tribunal, and indeed they would be under a duty to grant that relief. It was also held that there was nothing in the Income Tax Act which restricts the Tribunal to determine all questions raised before the departmental authorities and that all questions, whether on law or facts, which relates to the assessment of the assessee may be raised before the Tribunal.
IN THE HIGH COURT OF DELHI AT NEW DELHI
ITA No. 405/2007
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