ITAT Cannot Overstep Its Authority By Deciding On Merits When It Had Already Concluded Appeal Was Not Maintainable: Bombay High Court

The Bombay High Court reiterated that the ITAT cannot overstep its authority by deciding on merits in a matter where it has already concluded the appeal as not maintainable. This principle reinforces the importance of respecting jurisdictional boundaries and adhering to procedural rules within the judicial system.