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Income Tax - Highlights / Catch Notes

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Validity of recording of observations by the ITAT while ...


High Court Expunges ITAT's Merit Observations from Record in Case Remanded to Assessing Officer for Re-Adjudication.

March 19, 2017

Case Laws     Income Tax     HC

Validity of recording of observations by the ITAT while remanding the matter to the A.O. for re-adjudication of the issue - the observations made by the Tribunal at paragraph of the Judgment on merits of the case deserves to be expunged and accordingly they are expunged. - HC

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