professional tip Before filing an appeal against order of AO, it - TopicsExpress

professional tip Before filing an appeal against order of AO, it would be advisable to inspect the file including the order sheet so that it may be known what evidences had been filed, what submissions made etc. If any fresh evidence is required to be filed, proper application should also be made for admission of addl evidence. There may be cases where legal claim not raised before AO even though such claim was admissible. In such cases, addl ground including jurisdictional aspect may be taken with application for admission of such ground.

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