Section 144B Faceless Procedure Violations Require Clear Adjudication

Mono Steel (India) Limited Vs DCIT (ITAT Ahmedabad) CIT(A) Can’t Duck Jurisdictional Issues: Ahmedabad ITAT Orders Fresh Adjudication on 147 Reopening & 144B Violations Ahmedabad ITAT, Bench ‘B’, in Mono Steel (India) Ltd. Vs DCIT (ITA Nos.1648 & 1620/Ahd/2025; AYs 2015-16 & 2016-17; order dated 18-12-2025), allowed the assessee’s appeals for statistical purposes and set aside the CIT(A)’s orders for failure to adjudicate crucial legal and jurisdictional grounds. The Tribunal noted that although the CIT(A) had remanded the assessments to the AO on the ground of violation ...