CIT(A) has no power to give direction to AO to reopen assessment

ITO Vs. Sri Biswajit Chatterjee (ITAT Kolkata)

CIT(A) has been given power u/s. 251 of the Act to confirm the order of AO reduce, enhance or annul assessment order under the provision of Act but there is no power available to Ld. CIT(A) to give direction to AO for reopening the case of other years. The Income Tax Act provides different schemes wherein the AO is empowered to assess or re-assess the in

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