CIT(A) Can’t Remand Reassessment Without Deciding on Validity of Reopening

DCIT Vs Phoenix Flexibles Private Limited (ITAT Ahmedabad) CIT(A) Cannot Remand Without Deciding Validity of Reopening –Wrongly Branded as 144 Order  – ITAT Ahmedabad Directs CIT(A) to Decide on Reopening Matter Assessee had filed return declaring ₹4.46 lakh. Based on information of accommodation entries, AO reopened the case u/s 147 and issued notice u/s 148 on 07.04.2022. In reassessment, AO made additions of ₹48.12 lakh u/s 68 & ₹9.66 lakh u/s 69C, passing the order on 11.03.2024, wrongly citing it as an ex-parte order u/s 144 though assessee had filed replies. CIT(A) treated...