Maintainability of appeal - AO himself had filed remand report ...

Case Laws Income Tax

March 27, 2021

Maintainability of appeal - AO himself had filed remand report before CIT(A) - Revenue cannot be held to be an aggrieved party once the Assessing Officer himself finds assessee's explanation to be genuine. We thus hold in view of Assessing Officer's remand report that the Revenue's instant appeal deserves to be declined even on the ground of maintainability itself. - AT

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Maintainability of appeal - AO himself had filed remand report ...

Case Laws Income Tax

March 27, 2021

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