TPA - CIT-(A) was not empowered to restore the issue to the file ...

Case Laws Income Tax

August 12, 2017

TPA - CIT-(A) was not empowered to restore the issue to the file of the TPO for deciding afresh. He should have called for a remand report from the TPO and should have decided the issue after providing opportunity of being heard to the assessee. However, due to mistake on the part of the Ld. CIT-(A), the assessee cannot be allowed to suffer the justice

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TPA - CIT-(A) was not empowered to restore the issue to the file ...

Case Laws Income Tax

August 12, 2017

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ASSESSING OFFICER IS HAVING NO POWER TO CONSIDER A NEW ISSUE IN A CASE REMANDED TO DECIDE SPECIFIC ISSUES. - Article

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