HC declines to entertain Issues not raised before statutory authority

CIT Vs Amadeus It Group Sa (Delhi High Court) The Delhi High Court recently made a decision in the case of CIT vs. Amadeus IT Group SA, where it declined to entertain certain issues raised in appeals filed by the appellant, the Commissioner of Income Tax (CIT). The primary reason for dismissing these issues was that they had not been raised before the statutory authority, rendering them ineligible for consideration by the court. Introduction: In this case, the appellant, the Commissioner of Income Tax (CIT), had filed appeals related to the assessment years 2017-18 and 2019-20. The appeals ch...