Commissioner Of Income Tax vs Pratapsingh & Ors.

Authority: High Court Date: 1985-11-19 AY: 1969-70 Section: 254(1), 251, 11 Acts: Income Tax Act 1961, ITAT Rules 1963 Result: Revenue Citation: (1986) 57 CTR (RAJ) 291 : (1987) 164 ITR 431 (RAJ) Justices: M.C. Jain & J.R. Chopra, JJ. Appeal No: IT Ref. No. 22 of 1975
Whether the Tribunal was right in refusing to entertain the Department's plea that income from lease rent of a cinema building was assessable under 'Income from other sources' instead of 'Income from house property' on grounds that (a) the plea was not taken earlier, and (b) it might result in enhancement of income --- Held: No, the Tribunal was not justified as it has wide powers under Section 254(1) and Rule 11 of ITAT Rules to entertain new pleas, even if they may lead to enhancement.

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