Case Law Details
Case Name : Apeejay Shipping Ltd. Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Kolkata
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Apeejay Shipping Ltd. Vs ACIT (ITAT Kolkata)
The case of Apeejay Shipping Ltd. vs ACIT (ITAT Kolkata) revolves around the powers of the Commissioner (Appeals) to raise new tax issues and enhance taxable income. The Income Tax Appellate Tribunal (ITAT) analyzed whether the Commissioner (Appeals) had the authority to introduce new sources of income beyond the assessment order and whether such actions were in accordance with the law.
1. Background and Disallowances: The case
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