ITAT Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits

Alex Puthenchira Johnson Vs DCIT (ITAT Bangalore)

Assessee challenged NFAC order where CIT(A) set aside reassessment orders & restored matters to AO for de-novo adjudication relating to additions u/s 2(22)(e) (deemed dividend). Assessment orders were passed u/s 143(3) r.w.s 147 & not u/s 144.

ITAT held that powers of CIT(A) u/s 251 to set aside assessment & remand to AO are restricted. Such power exists only where assessment is framed u/s 144 (as per amended provisions

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