Illegal Remand of Scrutiny Assessment Set Aside by ITAT Mumbai

ACIT Vs Sunjewels Private Limited (ITAT Mumbai) CIT(A) Cannot Set Aside 143(3) Assessment; ITAT Sends Case Back to CIT(A) to Decide on Merits In scrutiny assessment, the AO disallowed purchases of ₹2.21 crore from one supplier and legal/professional expenses of about ₹28.93 lakh for want of supporting evidence. In appeal, the assessee produced detailed additional evidence such as invoices, confirmations, registration details and bank payment proofs. These were sent to the AO for verification in remand proceedings. In his remand report, the AO verified all documents and made no adverse comm...