CIT Appeal cannot set aside the matter to the file of AO

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 assessment. The relevant portion of the section is extracted as under: “251(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers: (a) In an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment ………&...