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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Power of ITAT to entertain new Ground - Even de hors Rule 27 of ...


ITAT Can Hear New Grounds in Appeal Beyond Rule 27 Provisions, Allowing Respondents to Defend Appealed Orders.

January 23, 2014

Case Laws     Income Tax     AT

Power of ITAT to entertain new Ground - Even de hors Rule 27 of the ITAT Rules, it is open to the respondent in an appeal before the Tribunal to raise a new ground in defence of the Order appealed against - AT

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