https://www.taxtmi.com/caselaws?id=168482 Rule 27 of the Appellate Tribunal Rules permits a respondent to support the order under appeal on a ground decided against it by the lower authority without filing a separate appeal, so long as the contention does not enlarge the appeal beyond the subject-matter in dispute. On that basis, an assessee may raise an objection to sustain relief already obtained. The text also explains that where rebate was wrongly allowed so that the assessment was made at a lower effective rate than required by law, proceedings under section 34(1)(b) of the Indian Income-tax Act could validly be initiated on the footing that the original assessment was at too low a rate. en-us Fri, 09 Aug 1963 00:00:00 +0530 Mon, 16 Jan 2017 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168482 Rule 27 of the Appellate Tribunal Rules permits a respondent to support the order under appeal on a ground decided against it by the lower authority without filing a separate appeal, so long as the contention does not enlarge the appeal beyond the subject-matter in dispute. On that basis, an assessee may raise an objection to sustain relief already obtained. The text also explains that where rebate was wrongly allowed so that the assessment was made at a lower effective rate than required by law, proceedings under section 34(1)(b) of the Indian Income-tax Act could validly be initiated on the footing that the original assessment was at too low a rate. Case-Laws Income Tax Fri, 09 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168482