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Rule 27 Application in ITAT Case by ADVOCATE SHIVAM GARG is a document available to read on EtoBox.

The assessee Kuber Securities has filed an application under Rule 27 of the ITAT rules to challenge the order of the CIT(A) on the grounds that the AO did not have proper satisfaction to invoke jurisdiction under section 153C and the approval under section 153D was merely mechanical. The assessee argues that legal pleas not raised before lower authorities can be raised before the ITAT under Rule 27 and relies on previous court judgments to support admitting and adjudicating the legal grounds raised in the d

Author

ADVOCATE SHIVAM GARG

Language

EN