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Expanse Of Rule 27 Of The ITAT Rules: A Judicial Analysis
Advocate Rano Jain, a former Member of the ITAT, has explained the intricacies of Rule 27 of the ITAT Rules which gives a right to the Respondent before the ITAT to support the order of the CIT(A) on any ground decided against him, notwithstanding the fact that he may not have challenged the order. The learned author has analyzed the important judgements on the point and explained clearly the extent of the right and its limitations, including whether the Appellant can be worse-off as a result of the invocation of the Rule by the Respondent See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Mere Bald Assertions By The AO In The Reasons For Reopening Would Confer Valid Jurisdiction To The AO To Reopen?
CA Sunil Maloo has pointed out that under the First Proviso to Section 147 of the Income-tax Act, 1961, a burden is cast upon the AO, in cases relating to reopening after the expiry of four years from the end of the assessment year, to show that income has escaped assessment due to a failure on the part of the assessee to make a full and true disclosure of the material facts. The ld. author has referred to all the important judgements and submitted that the AO has to give particulars of what facts were omitted to be disclosed for valid exercise of jurisdiction and a mere bald assertion by him is not sufficient__._,_.___
Posted by: "editor@itatonline.org" <itatonline.org@gmail.com>
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