https://www.taxtmi.com/caselaws?id=357743 The Tribunal held that the Ld. CIT(A) lacks the explicit power to set aside or remand matters to the AO. In a case where the Ld. CIT(A) directed the AO to re-examine a rectification petition under section 154 of the Income Tax Act, the Tribunal set aside the Ld. CIT(A)'s order, emphasizing the need for adherence to prescribed powers. The appeal was allowed for statistical purposes, highlighting the requirement for the AO to re-adjudicate issues raised in the rectification petition. The judgment clarified the jurisdictional boundaries of the Ld. CIT(A) in such matters. en-us Thu, 15 Feb 2018 00:00:00 +0530 Thu, 29 Mar 2018 07:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357743 The Tribunal held that the Ld. CIT(A) lacks the explicit power to set aside or remand matters to the AO. In a case where the Ld. CIT(A) directed the AO to re-examine a rectification petition under section 154 of the Income Tax Act, the Tribunal set aside the Ld. CIT(A)'s order, emphasizing the need for adherence to prescribed powers. The appeal was allowed for statistical purposes, highlighting the requirement for the AO to re-adjudicate issues raised in the rectification petition. The judgment clarified the jurisdictional boundaries of the Ld. CIT(A) in such matters. Case-Laws Income Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357743