CIT(A) Remand Invalid for Not Deciding Legal Grounds

George Molakal Mathew Vs ITO (ITAT Pune) CIT(A) Cannot Remand Without Deciding Legal Grounds—Order Set Aside for Breach of Section 250(6) In George Molakal Mathew v. ITO, International Tax Ward-3, Pune (ITA No. 2236/PUN/2025; AY 2016-17), the ITAT Pune Bench examined the legality of an order passed by CIT(A)/NFAC which set aside an ex-parte assessment and remanded the matter to the Assessing Officer without adjudicating the assessee’s legal grounds. The assessee challenged both the validity of reopening under Section 147 and the jurisdiction of NFAC in completing the assessment, besides ot...