https://www.taxtmi.com/caselaws?id=389417 The Tribunal dismissed the appellant's miscellaneous application challenging the remand of the matter to the CIT(A) for fresh consideration. The Tribunal found that the additional ground raised questioning the jurisdiction of the Tax Recovery Officer was not presented before the CIT(A), leading to an ex-parte decision confirming the AO's order. The appellant's arguments citing various legal cases were deemed irrelevant due to the lack of evidence supporting the additional ground. The Tribunal held that rectification powers could only correct obvious mistakes on record, not issues requiring further evidence. The application was dismissed, upholding the remand for fresh consideration. en-us Fri, 06 Sep 2019 00:00:00 +0530 Sat, 07 Dec 2019 13:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389417 The Tribunal dismissed the appellant's miscellaneous application challenging the remand of the matter to the CIT(A) for fresh consideration. The Tribunal found that the additional ground raised questioning the jurisdiction of the Tax Recovery Officer was not presented before the CIT(A), leading to an ex-parte decision confirming the AO's order. The appellant's arguments citing various legal cases were deemed irrelevant due to the lack of evidence supporting the additional ground. The Tribunal held that rectification powers could only correct obvious mistakes on record, not issues requiring further evidence. The application was dismissed, upholding the remand for fresh consideration. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389417