CIT-Appeals has no power u/s 251 to send back file to AO to verify claim of the assessee.
March 6, 2016
Income Tax, ITAT
CIT-Appeals has no power u/s 251 to send back file to AO to verify claim of the assessee. INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA ITA No. 196/Kol/2013 : Asstt. Year : 2009-2010 ITO (APPELLANT) vs. Satyapriya Joardar (RESPONDENT) Date of Order: 04-03-2016 ORDER Per Shri S.S.Viswanethra Ravi, J.M. This …