CIT(A) Cannot Ignore AO’s Remand Report without Providing any basis

Premakumari Vs ITO (ITAT Bangalore)

Assessment Order Vs  Remand Report-  CIT(A)  not providing any basis for discarding  AO’s revised stand in Remand Report – CIT(A) faulted for mechanical dismissal

Assessee, an individual engaged in land development & agricultural activities, was also supplying food items to Bannerghatta Biological Park. AO treated sale of plotted land as business income, denied agricultural income claims & disallowed house property interest deduction.

CIT(A) confirmed AO’s orders despite contradictory findings in AO’s own rem

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