https://www.taxtmi.com/highlights?id=35907 TPA - CIT-(A) was not empowered to restore the issue to the file of the TPO for deciding afresh. He should have called for a remand report from the TPO and should have decided the issue after providing opportunity of being heard to the assessee. However, due to mistake on the part of the Ld. CIT-(A), the assessee cannot be allowed to suffer the justice en-us Sat, 12 Aug 2017 10:18:04 +0530 Sat, 12 Aug 2017 10:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35907 TPA - CIT-(A) was not empowered to restore the issue to the file of the TPO for deciding afresh. He should have called for a remand report from the TPO and should have decided the issue after providing opportunity of being heard to the assessee. However, due to mistake on the part of the Ld. CIT-(A), the assessee cannot be allowed to suffer the justice Highlights Income Tax Sat, 12 Aug 2017 10:18:04 +0530 https://www.taxtmi.com/highlights?id=35907