Remand procedure: Appellate authorities must issue written remand orders and allow assessees to reply before finalizing orders. Appellate Assistant Commissioners must issue written remand orders, send copies of the ITO's remand reports to the assessee and obtain their replies before finalizing appellate orders. Appellate orders must mention received remand reports and, where the ITO requests enhancement of income, the Appellate Assistant Commissioner must expressly accept or reject that request.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Remand procedure: Appellate authorities must issue written remand orders and allow assessees to reply before finalizing orders.
Appellate Assistant Commissioners must issue written remand orders, send copies of the ITO's remand reports to the assessee and obtain their replies before finalizing appellate orders. Appellate orders must mention received remand reports and, where the ITO requests enhancement of income, the Appellate Assistant Commissioner must expressly accept or reject that request.
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