CIT(A) Cannot Set Aside Matter Back to AO: ITAT Mumbai

Jyoti Prakash Deshmukh Vs ITO (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT) Mumbai recently ruled that the Commissioner of Income Tax (Appeals) [CIT(A)] does not have the authority to set aside an assessment order and remand the case back to the Assessing Officer (AO). This decision came in the case of Jyoti Prakash Deshmukh vs. ITO, where the assessee appealed against the CIT(A)’s order. The ITAT held that the CIT(A) had exceeded their powers under Section 251 of the Income Tax Act, 1961, which outlines the appellate authority’s powers. The tribunal emphasized that after ...