IT: Respondent in an appeal before Tribunal can invoke rule 27 of Income Tax (Appellate Tribunal) Rules, 1963 only to support order appealed against on any of grounds decided against him and cannot seek any further or more relief than what has been granted to him by Commissioner (Appeals)
from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000183182/respondent-before-itat-couldn’t-seek-any-relief-other-than-one-given-by-cita.aspx
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