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Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

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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