Appeals to higher forums

T.N.REDDY (Querist) 18 November 2016 This query is : Resolved
when appeals are made to the higher forums seeking the relief on certain issues that were raised at the the time of show cause notice as well as assessment order, whether the appellate authority should decide the case on the issues which are raised supra, but appellate authority is bringing in the new issues which never discussed either at the show cause notice nor at the time of assessment order. Is it correct ?

Follow Query

Report Abuse

Devajyoti Barman (Expert) 19 November 2016
Give us actual problem.
We do not reply query for academic purpose only.

Sankaranarayanan (Expert) 19 November 2016
yes academic query

R.K Nanda (Expert) 19 November 2016
academic query.

Rajendra K Goyal (Expert) 19 November 2016
Academic query, state material facts of the problem if any.

How are you concerned with the query?

ramaraju ramaiah (Expert) 20 November 2016
The appellate authority can bring the new issues even though assessment order not raised and in show cause notice also

T.N.REDDY (Querist) 20 November 2016
Dear Ramararaju ji,

if that is the case, then where is the end to litigation. Based on the issues raised on the showcause notice and assessment order we prefer an appeal, then appellate authority again bring in new issues, then we will prefer appeal in tribunal, and again tribunal will bring in new issues, if the this is the scheme of the appeals, then where is the end to the litigation. kindly give your view on this.

Dr J C Vashista (Expert) 21 November 2016
Consult a tax consultant/a tutor.

Rajendra K Goyal (Expert) 21 November 2016
Agree with the expert Dr J C Vashista.

T.N.REDDY (Querist) 21 November 2016
thank you all

H.M.Patnaik (Expert) 22 November 2016
In Taxation Deptts.there is provision of preferring Appeals to forums higher to the Assessing Authority in case of genuine grievance and such Forums are Quasi judicial Courts as well as highest fact finding courts.

So, where ever necessary , if the court is of the opinion that certain matters have been left untouched or wrongfully addressed harming the interest of revenue , the appellate court is free to take up such matters at the time of hearing after recording the reasons behind such action.

ramaraju ramaiah (Expert) 22 November 2016
it is depend up on the argument before the appellate authority by eminent lawyers it finally solved by courts interpretation of statute.