Justification of power of CIT(A) in restoring the matter back to the file of AO - Even if the appeal had...

Justification of power of CIT(A) in restoring the matter back to the file of AO - Even if the appeal had been filed after amendment to section 251(1)(a) the order as passed by the CIT(A) directing the AO to decide the matter in accordance with the directions of the ITAT cannot be said to be unauthorized - HC .....

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