Additional ground relating to DDT liability - the assessee ...

Case Laws Income Tax

March 17, 2022

Additional ground relating to DDT liability - the assessee cannot raise the additional ground relating to DDT liability in the present appeal. The assessee, if so advised, may prefer appeal in that regard before Ld CIT(A). Since the assessee had entertained bonafide belief that its grievance on DDT liability can be raised as additional ground before ITAT, it did not file appeal before Ld CIT(A). Accordingly, we direct the Ld CIT(A) to take a lenient view on the matter of condonation of delay, if the assessee prefers appeal before him on DDT liability of the year under consideration - AT

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Additional ground relating to DDT liability - the assessee ...

Case Laws Income Tax

March 17, 2022

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