Tag: remand order

Assessee cannot be given a second innings to make good its case – ITAT declines to remand the case second time In a recent judgment, ITAT Panji has held that a luxury litigant assessee cannot be given a second innings to make good its case and declined to …

When CIT(A) order to remand case to AO was set aside without interfering with direction to delete addition, order of AO did not automatically revive. In a recent judgment, Kolkata High Court has held that when High Court set aside CIT(A) order to remand the case but did …