https://www.taxtmi.com/caselaws?id=379628 The Court dismissed the appeals against the ITAT's decision to remand the matter to the Assessing Officer under Section 147 of the Income Tax Act. It held that there was no substantial question of law for appeal under Section 260-A. The Tribunal's discretion to remand the case was justified as it allowed the assessees to present their defense effectively. The Court found that the assessees were not prejudiced by this decision, as they had the opportunity to raise all legal contentions before the Assessing Officer. en-us Tue, 23 Apr 2019 00:00:00 +0530 Mon, 06 May 2019 05:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379628 The Court dismissed the appeals against the ITAT's decision to remand the matter to the Assessing Officer under Section 147 of the Income Tax Act. It held that there was no substantial question of law for appeal under Section 260-A. The Tribunal's discretion to remand the case was justified as it allowed the assessees to present their defense effectively. The Court found that the assessees were not prejudiced by this decision, as they had the opportunity to raise all legal contentions before the Assessing Officer. Case-Laws Income Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379628