Held that Rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963,supported the assessee’s case since the issue was inherently related to the ground taken by the assessee before the Commissioner (Appeals), who deleted the additions on the merits but decided the legal aspect against the assessee. The assessee  can argue the issue  in the absence of any appeal or cross-objection filed by the assessee. Merely on the basis of statement in the course of survey addition cannot be made.Tribunal also held that the  Assessing Officer cannot ignore the registered document. Transaction pertaining to eight years prior to   assessment year no addition can be made.  Marriage expenses of son  is recorded in books of assessee’s wife’s proprietary concern hence the   deletion is affirmed. CIT(A) is justified in giving  telescoping benefits to additional income and undisclosed outgoings.(AY.2017-18)