https://www.taxtmi.com/caselaws?id=763762 ITAT Mumbai held that CIT(A) possesses reassessment powers extending beyond specific grievances raised by assessee. When GST authorities identified seller as bogus entity issuing accommodation bills for fake Input Tax Credit, CIT(A) deleted addition made by AO. ITAT ruled CIT(A) can examine entire assessment, conduct further enquiries, and make fresh determinations even on matters not specifically appealed. Citing SC precedents, tribunal confirmed appellate authority has all powers of original assessing authority unless statutorily restricted. Appeal allowed for statistical purposes. en-us Mon, 23 Dec 2024 00:00:00 +0530 Tue, 24 Dec 2024 14:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763762 ITAT Mumbai held that CIT(A) possesses reassessment powers extending beyond specific grievances raised by assessee. When GST authorities identified seller as bogus entity issuing accommodation bills for fake Input Tax Credit, CIT(A) deleted addition made by AO. ITAT ruled CIT(A) can examine entire assessment, conduct further enquiries, and make fresh determinations even on matters not specifically appealed. Citing SC precedents, tribunal confirmed appellate authority has all powers of original assessing authority unless statutorily restricted. Appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763762