CIT(A) Cannot Bypass Jurisdictional Grounds by Simple Remand: ITAT Amritsar

Sunita Tuli Vs ITO (ITAT Amritsar) CIT(A) Cannot Bypass Jurisdictional Grounds by Simple Remand – Legal Issues Must Be Adjudicated The Amritsar Bench of the ITAT allowed the assessee’s appeal for AY 2015-16 for statistical purposes and set aside the order of the CIT(A), NFAC, holding that the first appellate authority cannot avoid adjudication of jurisdictional and legal grounds by merely setting aside the assessment for fresh consideration. The assessee, a senior citizen and widow, had faced reassessment proceedings under section 147 based on alleged cash deposits of ₹55.89 lakh, wherea...