Matter remanded back to CIT (A) as there was failure to adjudicate issues u/s 148

Kalash Trade Chem Private Limited Vs ITO (ITAT Ahmedabad)

Conclusion: The case of assessee was remanded back to CIT(A) for fresh adjudication due to the failure to address the issues under Section 148 with respect to limitation and service of the notice.

Held: Assessee challenged the order passed by the CIT(A),National Faceless Appeal Centre ( NFAC ), for the Assessment Year 2013-14. Assessee raised several grounds, arguing that CIT(A) upheld an addition of ₹50,74,150 under Section 68 read with Section 115BBE without considering documents

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