Respondent in an appeal before Tribunal cannot seek any further or more relief than what had been granted to him by CIT(A)

M/s. Tongani Tea Co. Limited Vs JCIT (ITAT Kolkata) Rule 27 of Income Tax (Appellate Tribunal) Rules can be invoked only to support the order appealed against on any of the grounds decided against the respondent Conclusion – The scope of rule 27 of the Income Tax (Appellate Tribunal) Rules, 1963 is limited only to support the order appealed against on any of the grounds decided against him. Facts – Vide original assessment, AO determined total income of assessee at INR 10,78,00,000, however, assessee determined book profit u/s 115JA at INR 8,18,91,021. A fresh assessment was completed by ...