Tag: ITAT powers

ITAT has power u/s 254 to order fresh enquiry either suo motu or on grounds raised. For justice to be done, truth must prevail-High Court ABCAUS Case Law Citation: ABCAUS 2455 (2018) 08 HC The instant appeal had been filed by the Appellant Assessee challenging the order passed …

Tribunal not competent to travel beyond the scope of appeal in making the addition It has to confined itself to questions arising or subject matter of appeal – Allahabad High Court ABCAUS Case Law Citation: ABCAUS 2005 (2017) (07) HC The Substantial Question of Law framed for determination: Whether …