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 Please become a Premium member. If you are already a Premium member, login here to access the full content.