Tribunal has the jurisdiction to entertain a fresh plea on subject matter of appeal

RELEVANT EXTRACTS: 5. I have duly considered the rival contentions and the material on record. The facts are not in dispute that the assessee had earned commission income which was not accounted for and had also incurred certain expenditure to earn the said income and which expenditure was also not accounted for. The only dispute is whether the department can raise a fresh plea at this stage for the allowance or otherwise of the expenditure. According to the Id. A.M., the words “aggrieved” and “objects” bring out the subtle difference between the scope of appeal to be f...