[aaykarbhavan] ITAT isn't precluded from considering additional ground raised by assessee even if it isn't raised before CIT(A)

ITAT isn't precluded from considering additional ground raised by assessee even if it isn't raised before CIT(A)

March 16, 2015[2015] 54 taxmann.com 69 (Bombay)/[2015] 229 Taxman 392 (Bombay)

IT : Even if Commissioner (Appeals) may or may not have rendered any view on issue raised, does not mean that Tribunal is precluded in law from considering same after it is specifically raised by assessee before it

 

Regards

Prarthana Jalan

__._,_.___

---

Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

---

receive alert on mobile, subscribe to SMS Channel named "aaykarbhavan"
[COST FREE]
SEND "on aaykarbhavan" TO 9870807070 FROM YOUR MOBILE.

To receive the mails from this group send message to aaykarbhavan-subscribe@yahoogroups.com

Visit Your Group

• New Members 1

• Privacy • Unsubscribe • Terms of Use