https://www.taxtmi.com/caselaws?id=395408 HC set aside the ITAT order and held that the respondent assessee was entitled under Rule 27 of the ITAT Rules to urge additional grounds, including challenges to jurisdiction and the validity of reassessment under s.153C, despite not having filed cross-objections. The HC found ITAT erred in refusing an oral Rule 27 application, remanded the matter to ITAT for rehearing allowing the assessee to raise those grounds, and decided the appeal against the revenue. en-us Mon, 18 May 2020 00:00:00 +0530 Wed, 17 Sep 2025 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395408 HC set aside the ITAT order and held that the respondent assessee was entitled under Rule 27 of the ITAT Rules to urge additional grounds, including challenges to jurisdiction and the validity of reassessment under s.153C, despite not having filed cross-objections. The HC found ITAT erred in refusing an oral Rule 27 application, remanded the matter to ITAT for rehearing allowing the assessee to raise those grounds, and decided the appeal against the revenue. Case-Laws Income Tax Mon, 18 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395408