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
argument of ld. AR who made reference to Rule 27 of ITAT
Rules, as it has already been mentioned that the scope
1997). Furthermore, even more significantly no such
complaint was made before the ITAT nor such ground urged. Even in the
appeal before this court ... these rule out the possibility of
denial of meaningful opportunity. This plea is consequently rejected.
ITA 478/2007 & connected matters Page 27
view of the above, it was submitted that the learned ITAT rightly
concluded that the reassessment proceedings were invalid in law. The
reasons recorded ... dismissed.
ANALYSIS
27. The limited question before this Court for determination is - whether
the learned ITAT was correct in ruling that the Assessment Order
order dated
12.08.2016 passed by the learned CIT(A) before the learned ITAT. In the
said appeal, the Assessee raised an additional ground for supporting ... learned CIT(A) by invoking Rule 27
of the Income Tax Appellate Tribunal Rules, 1963. The Assessee contended
that since no addition
property. The Court is of the view that the AO
and the ITAT were in error in coming to a contrary conclusion. They appear ... 2004 & 293/2004 Page 15 of 16
circumstances, applying the rule of consistency, the Court declined to frame
a question of law urged
provisions of law and rules.‖
26. The assessee‟s position is supported by reasoning in cases like the
ITAT‟s decision in Mentor Graphics ... rules. (Ref. IQ Information
Systems India P. Ltd. [2013] 25 ITR (Trib) 185 (Hyderabad Bench)
Symphony Marketing Solutions India P. Ltd. [2013] 27
that the decision of the ITAT cannot be sustained.
It was argued that Galaxy Surfactants (supra) noted the previous ruling of
the same High ... Technologies (P) Ltd (ITA No. 347/2011 &
2067/2010; decided on 27-08-2012; reported in [2014] 361 ITR 36).
ITA 386/2013 Page
bound to apply Rule
8D of the Rules. The CIT (A) held that the AO was justified in
determining the administrative cost ... question of
applying the formula" under Rule 8D (ii) of the Rules will not arise. In
other words
decision and preferred
appeals before the ITAT. The ITAT did not accept the view that the
ITA 163/2002 & Connected Matters Page ... ITAT further observed that
the rigours of Section 40A(3) of the Act had been relaxed by virtue of Rule
6DD of the Rules
