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Case Law Details

Case Name : ACIT Vs Versatile Polytech P. Ltd (ITAT Delhi)
Related Assessment Year : 2009-10
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ACIT Vs Versatile Polytech P. Ltd (ITAT Delhi)

Conclusion: Although the powers of the CIT(A) were co-terminus with that of the powers of AO, yet, it had jurisdiction only on those items which had been considered by AO irrespective of the fact whether the issue was subject matter of appeal or not. Thus, where AO  in the assessment order had neither discussed the issue nor made any addition Please become a Premium member. If you are already a Premium member, login here to access the full content.

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