Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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Issues which were neither the subject matter of AO’s order u/s.143(3) nor the subject matter of the appeal before the CIT(A) - CIT in exercise of his powers u/s.263 cannot compel the AO to consider those aspects. - AT