Case Law Details
Case Name : Asia Sugar Industries Pvt. Ltd Vs ACIT (ITAT Delhi)
Appeal Number : ITA.No.4795/Del./2017
Date of Judgement/Order : 13/06/2022
Related Assessment Year : 2011-2012
Courts :
All ITAT ITAT Delhi
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Asia Sugar Industries Pvt. Ltd Vs ACIT (ITAT Delhi)
It is not open to the First Appellate Authority i.e., CIT(A) to set aside the order of the A.O. and order a remand or to give any directions. Hence, CIT(A) was not justified in giving direction to the A.O. to levy penalty u/s. 2
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