CIT(A) Cannot Set Aside Case After Favorable Remand Report: ITAT Delhi

Harjeet Kaur Vs Circle (ITAT Delhi) CIT(A) Cannot Set Aside After Favorable Remand: Delhi ITAT Quashes Section 144 Assessment and Deletes Massive Cash Deposit Additions The Delhi Bench of the ITAT allowed the appeal of Harjeet Kaur (AY 2017-18) and quashed both the CIT(A)’s set-aside order and the original best-judgment assessment under section 144, holding that once additional evidence is admitted and a detailed remand report is obtained, the CIT(A) is duty-bound to decide the appeal on merits and cannot give a “fresh lease of life” to the Assessing Officer. The Tribunal noted that duri...