14 April 2009
a case containing multi points decided by AO and one of point on which i raised an appeal now my Q is can commiAppeal takes into account other points too while giving decision
19 July 2024
When you raise an appeal against a decision made by the Assessing Officer (AO), the appellate authority, such as the Commissioner (Appeals), typically has the authority to review all aspects of the AO's order that are under dispute. Here’s how the process generally works:
1. **Scope of Appeal**: Your appeal likely specifies the grounds on which you are challenging the AO’s decision. These grounds could include specific points of taxation, deductions, assessments, etc., that you believe were incorrectly assessed by the AO.
2. **Appellate Review**: The Commissioner (Appeals) has the jurisdiction to review the entire order of the AO, not just the specific point you have appealed. This means that while your appeal might focus on one particular issue, the appellate authority has the discretion to examine all aspects of the AO’s order that are relevant to your case.
3. **Consideration of Other Points**: During the appellate proceedings, if the appellate authority finds discrepancies or errors in other parts of the AO’s order (not directly appealed by you), they have the authority to correct or modify those as well. This is because the appellate authority’s role is to ensure that the assessment is done correctly and in accordance with tax laws.
4. **Practical Considerations**: In practice, appellate authorities often review the entire assessment order comprehensively, especially if they find procedural irregularities, incorrect interpretations of law, or factual errors that may impact the overall assessment.
5. **Decision Making**: The appellate authority will issue a decision that addresses all relevant issues raised in your appeal and may also consider other aspects of the AO’s order that affect your tax liability.
### Conclusion While your appeal may focus on a specific issue, the appellate authority has the jurisdiction to consider and decide on all relevant aspects of the AO’s order. This ensures a comprehensive review and fair adjudication of your appeal. It’s advisable to present all relevant information and grounds for appeal clearly to ensure that all pertinent issues are addressed during the appellate proceedings.
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