Rule 27 ITAT Rules 1963

Rule 27 ITAT Rules 1963 — the law in short

What the courts have decided on section Rule 27 ITAT Rules 1963, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Sanjay Sawhney v PCIT High CourtHelps taxpayerValidity unconfirmed
  I won before the CIT(A) but lost the jurisdiction point. Can I raise it in their appeal?
  Yes. Rule 27 lets a respondent who has not appealed support the order on a ground decided against him, provided the ground relates to the subject matter of the appeal and bears on the outcome. Not filing a cross-objection is not acceptance of the adverse findings, and the Rule prescribes no written application.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.