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3. The learned departmental representative earlier filed an application to admit the following additional ground :

That the AAC should have held that the Trust is void and that it is a resulting trust.

He pressed his application for admitting the additional ground during the course of hearing of the appeal. He contended that the ground raised by him goes to the root of the matter and it being a pure question of law should be admitted. _The learned counsel appearing for the assessee opposed the admission of the additional ground. Initially the matter was argued on merits also to some extent. But having considered the matter carefully, we are not inclined to admit the additional ground. Firstly, the entire matter proceeded on the basis of a valid trust. There was never any doubt regarding its validity. It was not the case of the ITO. By admitting the additional ground the entire complexion of the matter would change. Secondly, if the additional ground were to be admitted and ultimately finding is given that the trust is invalid, the entire assessment may have to be struck down. In this appeal the only point is about the question as to whether the maximum rate is to be applied or not. By the admission of the additional ground the scope of the appeal would get enlarged and the result may be that the assessment would be struck down and the revenue, who is the appellant, would be worse of than what it was before filing the appeal. Such a consequence should not be allowed to flow. Thus, we decline to admit the additional ground in exercise of our discretion.