Home /
ITAT Can Hear New Grounds in Appeal Beyond Rule 27 Provisions, Allowing Respondents to Defend Appealed Orders.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Power of ITAT to entertain new Ground - Even de hors Rule 27 of the ITAT Rules, it is open to the respondent in an appeal before the Tribunal to raise a new ground in defence of the Order appealed against - AT....