A legal issue can be raised in appeal at any point of time

Ravindra Arora Vs ACIT (Rajasthan High Court)

Tribunal refused to decide the fresh issue with regard to deemed dividend simply because it was raised at the appellate stage was not justified as legal issue can be raised in appeal at any point of time. Hence, order passed by the Tribunal was quashed and set aside and matter was remanded to the Tribunal for deciding the legal issue raised by the assessee.

Alternate Citation- Ravindra Arora v. ACIT (2018) 404 ITR 452 /302 CTR 174(Raj) (HC) Praveen Arora v. ACIT (2018) 404 ITR 452/30

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