TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Assistant Commissioners must issue written remand orders and share ITO reports with assessees to avoid procedural oversights.</h1> The circular addresses a procedural oversight by an Appellate Assistant Commissioner who remanded a case to the Income Tax Officer (ITO) without a written order for three assessment years. The ITO's remand report, suggesting income enhancement based on sales tax assessment orders, was ignored in the appellate order, leading the Tribunal to delete the ITO's additions. To prevent such issues, Appellate Assistant Commissioners are instructed to issue written remand orders, share the ITO's reports with assessees, obtain their responses, and explicitly mention remand reports and enhancement requests in their orders.
TaxTMI 
TaxTMI 
