CIT(A) Must Issue Well-Reasoned Orders with Clear Determination, Decision & Reasoning: ITAT Pune

Suhas Maruti Dhankude Vs Jt. /ACIT Central Circle (ITAT Pune) The Income Tax Appellate Tribunal (ITAT) Pune recently passed a significant order in the case of Suhas Maruti Dhankude Vs Jt. /ACIT Central Circle. The tribunal set aside the order of the Commissioner of Appeals (CIT(A)) and remanded the case for re-adjudication. The primary reason for this decision was the failure of the CIT(A) to address jurisdictional grounds raised by the appellant and the omission to state the point of determination as mandated under Section 250(6) of the Income Tax Act, 1961. Background of the Case The case re...