A respondent to an appeal can always support the order of the Commissioner (Appeals) on the ground decided against him under the provisions of rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963 .(AY. 2016-17)
Dy. CIT v. Bilcare Ltd. (2023)106 ITR 411/ 224 TTJ 655 / 151 taxmann.com 456 (Pune) (Trib)
S. 254(1) : Appellate Tribunal-Duties-Right of Respondent to support order of Commissioner (Appeals) on ground decided against Him. [ITAT R,1963, R. 27]