CIT(A) Oversteps Authority by Directing AO to Transfer Additions to Others, Violating Section 251 of the Income Tax Act.

After deleted the additions in the hands of assessee, CIT(A) proceeded further in directing the AO to make the additions in the hands of some other persons and such directions are beyond the powers vested upon the CIT(A) u/s 251 of the Act. .....

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