ITAT Pune Remands Case for Failure to Decide Legal Ground under Section 147/148

Chetan Jeevanrao Jadhav Vs ITO (ITAT Pune) Failure to Decide Legal Ground – CIT(A)/NFAC Ignored Legal Issue on Reopening u/s 147 Instead of 153C- ITAT Pune Remands Case to CIT(A)/NFAC for Fresh Adjudication Both appeals filed by Assessee were against separate orders of CIT(A)/NFAC dated 05.12.2024 & 06.12.2024. The facts & issues being common, Tribunal disposed them by a consolidated order. For AY 2014-15, Assessee filed return declaring income of ₹1.99 lakh. The case was reopened u/s 147 after due approval, & notice u/s 148 was issued on 31.03.2021. Since no return or reply wa...