CIT(A) has no power to set aside any matter to the file of A.O.

It was the contention of the department that ld. C.I.T.(A) granted relief by placing reliance on ledger details of funds of M/s. Tarajyot Polymers Ltd., which were never produced during assessment proceedings. It was further contended that the ld. C.I.T.(A) passed the order with a direction to ld. A.O. to verify the quantum of exclusions of consignment transactions and asked to sustain dis allowance to the extent of Rs. 5,13,509/- in place of Rs. 25,76,358/- on account of undercharge of interest, which can only be ascertained after re-examining the assessee’s

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