https://www.taxtmi.com/caselaws?id=341740 The Tribunal held that the Commissioner of Income Tax (Appeals) lacked the authority to remit matters back to the Assessing Officer for re-examination. Consequently, both the appeal by the Revenue and the cross-objection by the assessee were remitted to the Assessing Officer for fresh examination. The Tribunal clarified that only they had the power to remand matters. The decision was procedural, focusing on the process rather than the merits of the case. en-us Thu, 23 Mar 2017 00:00:00 +0530 Fri, 14 Apr 2017 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341740 The Tribunal held that the Commissioner of Income Tax (Appeals) lacked the authority to remit matters back to the Assessing Officer for re-examination. Consequently, both the appeal by the Revenue and the cross-objection by the assessee were remitted to the Assessing Officer for fresh examination. The Tribunal clarified that only they had the power to remand matters. The decision was procedural, focusing on the process rather than the merits of the case. Case-Laws Income Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341740