Power of CIT(A) u/s 251 to give direction to reopen the ...
CIT(A) Lacks Authority to Reopen or Set Aside Assessments u/s 251 and Section 153C.
March 11, 2019
Case Laws Income Tax AT
Power of CIT(A) u/s 251 to give direction to reopen the assessment - Can CIT(A) set aside the assessment framed u/s 153C - Such directions are uncalled for and deserve to be expunged from the findings of the first appellate authority.
View Source