TMI BlogIssues which were neither the subject matter of AO’s order u/s.143(3) nor the subject matter of the...Issues which were neither the subject matter of AO’s order u/s.143(3) nor the subject matter of the appeal before the CIT(A) - CIT in exercise of his powers u/s.263 cannot compel the AO to consider those aspects. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|