Recently the Delhi High Court found that the ITAT had passed an order on an issue which was not even raised in the grounds of appeal.

The High Court noted with anguish that even at the second appellate stage the matters are being dealt with in such a casual manner. The High Court stated that it did not expect the Tribunal, which the highest fact-finding authority in matters relating to taxation, to dispose of matters in such an offhanded and cavalier manner. The High Court found that the Tribunal has effectively put an end to reassessment proceedings under Section 147/148 of the Act on the ground of invalidity of notice when such a plea was not raised by the assessee at all.

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