CIT(A) Cannot Remand 147/144B Reassessments – Speaking Order Required

ITO Vs Dudh Sakhar US Vahtuk Nagari Sahakari Patsanstha Maryadit (ITAT Pune) Remand powers of CIT(A) are restricted only to best-judgment assessments &  CIT(A) Cannot Remand 147/144B Assessments Assessee, a co-operative credit society, was subjected to reassessment proceedings for AY 2018-19. The reassessment order was passed u/s 147 r.w.s. 144B, making certain additions. Aggrieved, assessee carried the matter in appeal before CIT(A). CIT(A), in an elaborate   order, did not adjudicate the issues on merits. Instead, it set aside the assessment &  remanded the matter back to AO ...