CIT(A) Cannot Remand Assessment on Wrong Legal Assumption: ITAT Chandigarh

Smt. Ritu Dhingra Vs DCIT (ITAT Chandigarh) CIT(A) Cannot Remand on Wrong Assumption: Order Quashed and Matter Sent Back for Decision on Merits The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) held that the CIT(A) exceeded jurisdiction by remanding the assessment on an erroneous premise that it was an ex-parte assessment under section 144, when in fact the assessment had been validly completed under section 153C read with section 143(3) after due participation by the assessee. The Tribunal noted that the power to set aside and remand under section 251(1)(a) is strictly limited ...