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Case Law Details

Case Name : ITO Vs Dudh Sakhar US Vahtuk Nagari Sahakari Patsanstha Maryadit (ITAT Pune)
Related Assessment Year : 2018-19
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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,

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