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
Ajat Shatru Singh
contention is being raised under Rule 27 of the ITAT Rules
and the assessee is contending that no valid assessment ... ITAT Rules should be dismissed.
10. We have heard the rival arguments made by
both the sides. Provisions of Rule 27
invoking of the provisions of Rule 27 of the Income Tax
(Appellate Tribunal) Rules, 1963 ('ITAT Rules' in short ... Rule 27 of ITAT Rules fulfilled: At the outset,
it is submitted that the Rule 27 of ITAT Rules read
otherwise of application under
Rule 27 of ITAT Rules, 1963. Rule 27 is reproduced and reads as
under:
"Respondent may support ... then invocation of Rule 27 to challenge the correctness of the
same cannot be sustained. Rule 27 and the provisions dealing with
cross
thus,
requested to consider petition filed under Rule 27 of ITAT
Rules and decide issue in accordance with law.
8. The learned ... Rule 27
of Income Tax Appellate Tribunal Rules, 1963, we find that as
13
ITA No. 758/Chny/2012
per Rule 27
27 of the ITAT
IT rules.
For ready reference,, said rule is reproduced as under :
"Rule 27: The respondent, though ... application
ITAT Rules and same was affirmed by the Hon'ble High
under Rule 27 of the IT
Court.
4.2 In view
learned AR') wish to press petition under Rule 27 of ITAT
Rules, 1963, filed by the assessee on 18/11/2021, raising ... aforesaid petition filed under Rule 27 of ITAT Rules, 1963 was taken
on record and the present appeal was heard on the aforesaid
assessee, at the outset, invoking the provisions of
Rule 27 of the ITAT Rules, submitted that the assessment framed ... ITAT Rules.
10. The ld. DR objected to the ground raised by the assessee by invoking Rule
27 of the ITAT Rules
2019.
018. For invoking the provisions of rule 27 of ITAT rules,
assessee submitted that in form number 35 the
assessee has raised ... grounds in favour of the assessee and
therefore rule 27 of ITAT rules are invoked. He Relied
on several judicial precedents of honourable
assessee has also made an application under Rule 27 of ITAT
Rules vide letter dated 23.03.2022. However, learned AR at the time ... application filed under Rule 27 of ITAT Rules. Therefore, the
application filed under Rule 27 of ITAT Rules has been dismissed
