Gravity of charge against CIT(A) diluted when ITAT remanded matter back to AO: Gauhati HC

Union of India Vs Vinay Kumar (Gauhati High Court) Gauhati High Court held that gravity of charge against CIT(A) has been diluted when the ITAT has remanded the matter to the Assessing Officer for deciding the issue afresh. Thus, memorandum of charge issued against CIT(A) is liable to be interfered. Facts- The respondent was posted at Kolkata as Commissioner of Income Tax (Appeal) in the year 2008. While discharging his duties as CIT(A)-VI, additional charge of CIT(A)-VIII was given to him during the period from 11.06.2008 to 30.07.2008. On 18.07.2008, the respondent decided and allowed an app...