Thursday 24 May 2012

Entire law on what is “Additional Ground” & power of Tribunal to admit it reviewed

All Cargo Global Logistics Ltd vs. DCIT (ITAT Mumbai Special Bench)


 
The assessee filed an appeal before the Tribunal in which it raised the ground (in Form 36) that u/s 153A, the AO was not entitled to make additions which were not based on incriminating material found during the search. This ground was not raised before the AO or the CIT (A). Before the Special Bench, the department argued that as the ground was not raised before the lower authorities, it was an additional ground and could not be entertained. HELD by the Special Bench:

No comments:

TAX DUE DATE - APRIL 2024.

  1 11.04.2024 GST Filing of GSTR1 for the month of March, 2024 2 20.04.2024 ...