ITAT duty bound to grant relief even if no specific ground is raised or even without alternative submission-High Court
November 26, 2016
High Courts, Income Tax, Judgments
ITAT duty bound to grant relief even if no specific ground raised. Even without alternative submission, Tribunal must pass consequential orders suo motu. ABCAUS Case Law Citation: 1062 (2016) (11) HC Important Case Laws considered: CIBA of India Ltd vs. CIT (1993) 202 ITR 0001 (Bombay High Court) …