CIT(A) Cannot Ignore AO’s Remand Report without Providing any basis

Premakumari Vs ITO (ITAT Bangalore) Assessment Order Vs  Remand Report-  CIT(A)  not providing any basis for discarding  AO’s revised stand in Remand Report – CIT(A) faulted for mechanical dismissal Assessee, an individual engaged in land development & agricultural activities, was also supplying food items to Bannerghatta Biological Park. AO treated sale of plotted land as business income, denied agricultural income claims & disallowed house property interest deduction. CIT(A) confirmed AO’s orders despite contradictory findings in AO’s own remand reports, which support...