APPEAL TO COMMISSIONARE APPEALS
This query is : Resolved
04 December 2009
CAN CIT [APPEALS]ENTERTAIN NEW GROUNDS WHICH ARE NOT CONSIDERED BEFORE ASSESSING OFFICER BY THE ASSESSEE.
04 December 2009
The powers of the CIT(Appeals) is coterminous with that of the AO, and there is no reason as to why the appellate authority cannot accept an additional ground even if not raised before the AO.
Citation:- Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688.
Citation:- Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Building and other construction workers welfare cess act 1996
- Eway bill for machinery reparing
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Bank Accounts in Balance Sheet for ITR 3
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Gift of mutual fund units to daughter
- TDS ON CASH WITHDRAWALS...
- Which ITR To be filed by dentist
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
