CIT(A) power to take up this issue as not born out of the ...
CIT(A) Lacks Authority to Address Issues Not in Assessment Order: Transfer Expenses Not Contested in Appeal.
September 2, 2021
Case Laws Income Tax AT
CIT(A) power to take up this issue as not born out of the assessment order - Transfer expenses disallowance - the AO has accepted the transfer expenses which was not a subject matter of appeal before the CIT(A). CIT(A) cannot be taken up this issue which was not born out of the assessment order. - AT
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