Remand of the case by ITAT without setting aside the judgment of CIT(A). High Court directed assessee to move rectification application
ABCAUS Case Law Citation:
ABCAUS 2485 (2018) 08 HC
The instant appeal was filed by assessee against the Income Tax Appellate Tribunal (ITAT/Tribunal).
The Tribunal had remanded the matter back to the Commissioner of Income Tax (Appeals) for deciding two questions raised by the appellant with regard to non providing opportunity of cross-examination of the witness and non-issuance of notice under Section 143(2) of the Income Tax Act, 1961 (the Act) to the assessee.
The contention of the assessee was that the Tribunal had not formally set aside the order passed by the CIT(A), which would result in the CIT(A) reiterating the same judgment again.
The Hon’ble High Court directed the appellant to move rectification application before ITAT requesting it to formally set aside the order passed by the CIT(A) so that fresh adjudication of appeal before the CIT(A) may take place without being influenced by its earlier judgment.
Download Full Judgment Click Here >>
Also Read – Distinction between setting aside of assessment and assessment order >>
----------- Similar Posts: -----------Appeal against inadequacy of sentence passed by special court in income tax prosecution cases dismissed by High Court In a…
ICSI launches CS Mitr Scheme to give incentive for getting student registered in Executive Programme ICSI has launched CS Mitr…
CPC order u/s 143(1) is appealable and hence the doctrine of merger with order u/s 143(3) do not arise -…
Under GST Act, there is no specific provision which bounds selling dealer to disclose route to be taken during transportation…
Restrictions on use of words Nidhi Limited unless declared as such under section 406(1). Nidhi (Amendment) Rules 2024 MINISTRY OF…
MCA prescribes period and fee for updating of Directors personal mobile number or email address by e-form DIR-3 KYC MINISTRY…