Tribunal Cannot Decide Merits After Ruling Appeal Not Maintainable: Bombay HC

Board of Control Vs ACIT (Bombay High Court) Tribunal couldn’t overstep its authority by concluding on merits when it had already concluded Appeal was not maintainable Conclusion: Once the ITAT concluded that the Appeal before it against the impugned communication/order was not “maintainable”, there was no question of the ITAT evaluating the impugned communication/order on its merits or making any observations or recording any findings regarding its validity or otherwise. Respondents couldn’t rely in the proceedings connected with the assessment of the BCCI or proceedings conne...