Once ITAT set-aside CIT(A) order for denovo adjudication, He can’t direct AO for Fresh Assessment
October 6, 2025
Income Tax, ITAT
Once ITAT set-aside order of CIT(A) for denovo adjudication, CIT(A) do not have any power to direct the Assessing Officer to frame Fresh Assessment. In a recent judgment, ITAT Pune has held that once ITAT set-aside the order u/s 250 for denovo adjudication, the CIT(A)/NFAC do not have …