https://www.taxtmi.com/caselaws?id=234932 The court set aside the ITAT's order remanding the cases back to the AO, directing the ITAT to reconsider the matters on merits based on existing materials. Emphasizing the need for circumspection in remand orders, the court highlighted the importance of clear directions and comprehensive consideration of all issues raised. The appeals were disposed of, with the matters restored to the ITAT for a thorough hearing on all aspects, including the impact of amended provisions. en-us Mon, 17 Jun 2013 00:00:00 +0530 Mon, 28 Oct 2013 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234932 The court set aside the ITAT's order remanding the cases back to the AO, directing the ITAT to reconsider the matters on merits based on existing materials. Emphasizing the need for circumspection in remand orders, the court highlighted the importance of clear directions and comprehensive consideration of all issues raised. The appeals were disposed of, with the matters restored to the ITAT for a thorough hearing on all aspects, including the impact of amended provisions. Case-Laws Income Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234932