Appellant- Assessee
under Rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963 ('ITAT
Rules') to assail the findings ... Rule 27 of the ITAT Rules, 1946 a provision pari materia with
the instant Rule 27 of the ITAT Rules
2023 filed under
Rule 27 of the Income Tax Appellate Tribunal Rules, 1963 ("ITAT Rules") in all
these appeals submitted ... cross-objections. He referred to Rule 27 of the Appellate
Tribunal Rules, 1963 to contend that this Rule gives a right
27 of ITAT rules. At this juncture we find
important to refer to the relevant provisions of rule 27 of ITAT rules ... ITAT rules is admitted for the purpose of adjudication.
8.6. The issue raised by the assessee in its application under rule 27
Rule 27 of the ITAT Rules. It is observed that the recourse
to Rule 27 can only be taken where any ground ... rule 27
of ITAT rules, does not require to make an application in writing.
Similarly, rule 27 of ITAT rules, does
then invocation of Rule 27 to
challenge the correctness of the same cannot be sustained. Rule 27 and the
provisions dealing with cross ... under Rule 27 of ITAT Rules, 1963.
Accordingly, the petition filed by the assessee under Rule 27 of ITAT Rules
application under Rule 27
of the Income Tax (Appellate Tribunal) Rules, 1963, [hereinafter
referred to as 'the ITAT Rules'] supporting ... wherein the assessee invoked Rule 27 of
ITAT Rules and submitted that reassessment was invalid, the ITAT
held that the reopening was made
Rules 27 of the ITAT Rules. He submitted that ground raised by
the assessee invoking Rule 27 is in accordance with ... Rule 27 of the
ITAT Rules, 1946 a provision pari materia with the instant Rule 27
of the ITAT Rules
then
invocation of Rule 27 to challenge the correctness of the
same cannot be sustained. Rule 27 and the provisions
dealing with cross ... assessee under Rule 27 of ITAT
Rules.
10. In the petition filed under Rule 27 of ITAT Rules the assessee
filed an application under
Rule 27 of the Income-tax Appellate Tribunal Rules, 1963 (In
short the 'ITAT Rules') supporting ... under Rule 27 of the ITAT Rules. As in the
circumstances, no application under Rule 27 of the ITAT Rules
lies
application under
Rule 27 of the ITAT Rules on the ground that under Rule 27, the
assessee may support the order appeal ... issue of application under Rule 27 of the ITAT rules. The rule
27 of the ITAT Rules read as under
