J&K&L HC: Failure to Frame Limitation Issue Not Fatal; Courts May Examine Limitation Suo Motu  ||  Bombay HC: Preventing Feeding Stray Dogs at Society or Bus Stop is Not 'Wrongful Restraint'  ||  Gujarat HC: Not All Injuries Reduce Earning Capacity; Functional Disability Must Be Assessed  ||  Delhi HC: Framing of Charges is Interlocutory and Not Appealable under Section 21 of NIA Act  ||  Supreme Court: Mutation of Revenue Records Can Be Based on a Will  ||  Supreme Court: Informant’s Criminal Revision Does Not Abate on Death; Other Victims May Continue  ||  Supreme Court: Driving Licence Renewal After a Gap Will Not Take Effect From Expiry Date  ||  Supreme Court: High Courts Cannot Quash Cheque Bounce Cases by Pre-Trial Inquiry Into Liability  ||  Supreme Court: Passport Renewal Cannot be Denied if Trial Court Has Permitted it Despite Pending Case  ||  SC: Delay in Depositing Sale Balance Does not Make Specific Performance Decree Inexecutable    

ITAT, Kolkata: Commissioner Cannot Point Out Issues Other Than Issue Taken Up by AO - (22 Mar 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Kolkata has held that the Commissioner, while invoking his jurisdiction under section 263 of the Income Tax Act, 1961 cannot point out the issues other than the issue taken up by the Assessing Officer in scrutiny assessment proceedings.

Tags : INCOME TAX APPELLATE TRIBUNAL   COMMISSIONER   ISSUES  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved