https://www.taxtmi.com/caselaws?id=244468 The Tribunal found that the CIT(A) did not comply with the statutory mandate by merely restoring the issues to the AO without proper findings. The Tribunal set aside the impugned order and restored the issues back to the CIT(A) for a fresh decision in accordance with the law, ensuring a speaking order is issued after giving the assessee a reasonable opportunity of being heard. The appeals of the Revenue were allowed for statistical purposes. en-us Fri, 03 Jan 2014 00:00:00 +0530 Thu, 27 Feb 2014 06:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244468 The Tribunal found that the CIT(A) did not comply with the statutory mandate by merely restoring the issues to the AO without proper findings. The Tribunal set aside the impugned order and restored the issues back to the CIT(A) for a fresh decision in accordance with the law, ensuring a speaking order is issued after giving the assessee a reasonable opportunity of being heard. The appeals of the Revenue were allowed for statistical purposes. Case-Laws Income Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244468