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ITAT Delhi Remits Case to CIT(A) for Fresh Review Due to Lack of Reasoning in order
Case Law Details
- Case Name
- Pragya Thareja Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Pragya Thareja Vs ITO (ITAT Delhi)
In the case of Pragya Thareja vs. ITO for Assessment Year 2014-15, the ITAT Delhi addressed the appeal against the order of CIT(A), Noida, dated 30.03.2017. The appeal arose from proceedings under section 143(3) of the Income Tax Act, 1961. The CIT(A) had rejected the appeal without providing a detailed discussion on the merits of the case, in violation of the requirement under section 250(6) of the Act, which mandates that points of determination and a comprehensive adjudication be included in the order. Given this lack of reasoning, the ITA...
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