CIT(A) Remand Power Upheld Under New Section 251 Provision

Sukhjit Kaur Vs ITO (ITAT Chandigarh) The Chandigarh Bench of the Income Tax Appellate Tribunal Chandigarh adjudicated a Revenue appeal challenging the power of the Commissioner of Income Tax (Appeals), NFAC, to remand a case to the Assessing Officer by invoking the newly inserted provision of section 251(1)(a) of the Income-tax Act, 1961. The Revenue contended that the CIT(A) erred in setting aside the assessment without examining the merits, despite multiple opportunities allegedly granted to the assessee, and argued that large additions made under sections 69A and 69C read with section 115B...