Madras HC: Police Superintendent not Liable For IO’s Delay In Filing Chargesheet or Closure Report  ||  Supreme Court: Provident Fund Dues Have Priority over a Bank’s Claim under the SARFAESI Act  ||  SC Holds Landowners Who Accept Compensation Settlements Cannot Later Seek Statutory Benefits  ||  Supreme Court: Endless Investigations and Long Delays in Chargesheets Can Justify Quashing  ||  Delhi HC: Arbitrator Controls Evidence and Appellate Courts Cannot Reassess Facts  ||  Delhi HC: ED Can Search Anyone Holding Crime Proceeds, not Just Those Named in Complaint  ||  Delhi HC: ED Can Search Anyone Holding Crime Proceeds, not Just Those Named in Complaint  ||  Delhi HC: Economic Offender Cannot Seek Travel Abroad For Medical Treatment When Available In India  ||  SC: Governors and President Have No Fixed Timeline To Assent To Bills; “Deemed Assent” is Invalid  ||  SC: Assigning a Decree For Specific Performance of a Sale Agreement Does Not Require Registration    

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