CIT(A)’s can Remand Section 144 Assessments Under Section 251(1)(a): ITAT Chandigarh

ITO Vs Deep Trading Co. (ITAT Chandigarh)

The Revenue filed an appeal against the order dated 20.02.2025 passed by the Commissioner of Income Tax (Appeals) (CIT(A)), National Faceless Appeal Centre (NFAC), Delhi, relating to the assessment year 2012-13 for Deep Trading Co. The appeal concerned a best judgment assessment made under Section 144 of the Income Tax Act, 1961, and the CIT(A)’s decision to remand the matter to the Assessing Officer (AO) under the newly inserted provision Section 251(1)(a) by the Finance Act, 2024.

The Revenue’s grounds

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