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ITAT Chandigarh Upholds CIT(A)’s Power to Set Aside Ex-Parte Assessment
Case Law Details
- Case Name
- ITO Vs S.D. Marketing Co (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Chandigarh
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ITO Vs S.D. Marketing Co. (ITAT Chandigarh)
ITAT Chandigarh Upholds CIT(A)’s Power to Set Aside Ex-Parte Assessment – Revenue’s Appeal Dismissed
ITAT Chandigarh Upholds CIT(A)’s Power to Set Aside Ex-Parte Assessment – Revenue’s Appeal Dismissed AO had completed assessment ex parte. CIT(A), noticing absence of proper enquiry, exercised powers u/s 251(1)(a) as amended w.e.f. 01.04.2023 & set aside assessment for fresh adjudication. Revenue challenged this action, arguing that CIT(A) erred in remanding matter.
Tribunal observed that post 01.04.2023, CIT(A) is st...
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