Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Jurisdiction of ITAT - No new plea can be raised by invoking the jurisdiction of the Tribunal u/s 254(2) of the IT Act, 1961. The Tribunal is bound to adjudicate only on the grounds which are specifically raised and urged by the assessee to which specific attention of the Tribunal was drawn. - AT
Jurisdiction of ITAT - No new plea can be raised by invoking the jurisdiction of the Tribunal u/s 254(2) of the IT Act, 1961. The Tribunal is bound to adjudicate only on the grounds which are specifically raised and urged by the assessee to which specific attention of the Tribunal was drawn. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
