CIT(A) jurisdiction to consider the status of the appellant as ...

Commissioner of Income Tax (Appeals) can review appellant's AOP status, even if not previously discussed. Assessing Officer oversight noted.

October 7, 2016

Case Laws Income Tax HC

CIT(A) jurisdiction to consider the status of the appellant as an AOP - True that in the earlier years, the issue was not raised. - Merely because, it was not raised, it cannot be said that the Commissioner, has no powers to decide, if the Assessing Officer, has failed to advert to the said aspect - HC

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CIT(A) jurisdiction to consider the status of the appellant as ...

Commissioner of Income Tax (Appeals) can review appellant's AOP status, even if not previously discussed. Assessing Officer oversight noted.

October 7, 2016

Case Laws Income Tax HC

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