CS Professional · Advanced Direct Tax Laws and Practice · Appeals
Meridian Traders Ltd appeals against its assessment. While deciding the appeal, the Commissioner (Appeals) notices that a deduction related to the same assessment proceedings was wrongly allowed, though Meridian never raised that matter in its grounds. Under the Income-tax Act, 2025 (June 2027 session), what is the position?
He may consider and decide any matter arising out of the proceedings in which the appealed order was passed, even if the appellant never raised it. Section 360(3) grants this power without a cross-appeal or transfer, although any enhancement still needs a reasonable show-cause opportunity.
- AHe may consider and decide any matter arising out of the proceedings, even if the appellant did not raise itCorrect
- BHe is confined strictly to the grounds raised by the appellant
- CHe may decide it only if the Assessing Officer files a cross-appeal
- DHe may decide it only after the case is transferred to the Joint Commissioner (Appeals)
Explanation
Section 360(3) empowers the authority to consider and decide any matter arising out of the proceedings in which the appealed order was passed, irrespective of whether the appellant raised it. No cross-appeal or transfer is needed. If the result is an enhancement, section 360(2) still requires a reasonable show-cause opportunity.
Did you get it right without looking?
One question tells you little. A timed set on Appeals shows your real accuracy, how long you take and where you lose marks.
More Appeals questions
- Where the Supreme Court varies or reverses the High Court's judgment in an appeal under section 367 of the Income-tax Act, 2025, how is effe…
- Under the Income-tax Act, 2025, the Assessing Officer receives notice that the assessee has appealed to the Appellate Tribunal against an or…
- During the hearing of an appeal, Sundaram Textiles Ltd. asks the Commissioner (Appeals) to allow a ground that was not stated in the form of…
- Under the Income-tax Act, 2025, a collegium has told the Principal Commissioner not to appeal now to the Appellate Tribunal against a Commis…
- Under section 359(5) of the Income-tax Act, 2025, an appeal is filed before the Commissioner (Appeals) on 10 August 2027, which falls in the…
- Under section 356 of the Income-tax Act, 2025, an appeal against an assessment order is pending before the Commissioner (Appeals). Which sta…