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Case Law Details

Case Name : ACIT Vs Shri. Mohamed Hassan (ITAT Chennai)
Appeal Number : ITA No.: 2244/CHNY/2018
Date of Judgement/Order : 04/03/2022
Related Assessment Year : 2008-09
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ACIT Vs Shri. Mohamed Hassan (ITAT Chennai)

Section 251(1)(a) of the Act does not provide power to the Ld. CIT(A) for setting aside the matter to the file of the Ld. AO. The power given to the Ld. CIT(A) in terms of section 251(1)(a) of the Act relates to confirming, reducing, enhancing or annulling the asse

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