Can CIT appeals question matters already approved by the ITO? Pls quote case law if any
Thanks
SAURABH NENE
(Chartered Accountant)
(226 Points)
Replied 19 February 2014
In my opinion the answer is No. CIT (A) is supposed to adjudicate the matters which have been brought to him through, what is known as 'Grounds of Appeal' filed by the assessee. He gives the decision only on these grounds raised by assessee.
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