CIT(A) cannot remand a matter back for fresh assessment after deciding in favor of assessee

Advertisement Arun Kumar Bose Vs ITO (Calcutta High Court) The Arun Kumar Bose vs ITO case, decided by the Calcutta High Court, has significant implications for the powers granted to the Commissioner of Income Tax (Appeals) [CIT(A)] under Section 251(1)(a) of the Income Tax Act, 1961. This article examines the details of the case, the questions of law involved, and the final judgment, shedding light on its wider implications. Background: The case revolves around whether the CIT(A) exceeded the limits of its statutory powers as defined in Section 251(1)(a) of the Income Tax Act. The appella...