Volkswagen Finance P.Ltd, Mumbai vs Ito (It) 4(3)(2), Mumbai on 19 March, 2020
In any case, while examining powers of the Tribunal to deal
ITA No. 2195/Mum/2017
Assessment year: 2015-16
Page 13 of 17
with an aspect of the matter which has not been raised by the Assessing Officer, we may
usefully refer to the following observations made by a Special Bench of this Tribunal, in the
case of Tata Communications Ltd Vs JCIT [(2009) 121 ITD SB 384 (Mum)]: