CIT(A) Has No Power to Remand in 201 Proceedings -SECL’s Multi-Crore TDS Dispute Sent Back

ITO (TDS) Vs SECL (ITAT Raipur)

CIT(A) Has No Power to Remand in 201 Proceedings -SECL’s Multi-Crore TDS Dispute Sent Back- CIT(A) Overstepped Jurisdiction – ITAT Quashes Remand Directions in SECL Appeals

ITAT Raipur   dealt with cross appeals by South Eastern Coalfields Ltd. (SECL), a Central Government Mini Ratna PSU, & Revenue, concerning demands raised u/s 201(1) & 201(1A) for non-deduction of TDS on Power & Township Expenses of Rs. 259.67 crore & Grants to Schools & Institutes of Rs. 48.25 crore.

AO had treated SECL as

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