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1 - 2 of 2 (0.17 seconds)M/S. Ntpc Limited, New Delhi vs Addl.Cit, New Delhi on 5 August, 2022
In the light of the
judgment of the Hon'ble Supreme Court in NTPC Ltd. v. CIT (229 ITR 383), the
Tribunal has broad powers to admit a new ground or evidence which goes to
the root of the matter and where all relevant facts are already on record.
Respectfully following this principle, we admit the additional evidence and
consider it and proper to remit the matter back to the file of the Assessing
Officer for de novo adjudication after verifying the same. Accordingly, appeal
of the Assessee stands allowed for statistical purposes.
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