https://www.taxtmi.com/caselaws?id=297177 The Tribunal allowed the appeals of both the assessee and the Revenue for statistical purposes, setting aside the Commissioner of Income-tax (Appeals) [CIT(A)]'s order and restoring all issues to the CIT(A) for fresh adjudication. The appeal of the Revenue regarding the order under section 154 was dismissed as infructuous. The Tribunal emphasized that the CIT(A) must independently adjudicate the issues without remanding them back to the Assessing Officer, adhering to the jurisdictional limits under section 251(1)(a) of the Income-tax Act. en-us Wed, 13 Feb 2019 00:00:00 +0530 Sun, 22 Aug 2021 12:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297177 The Tribunal allowed the appeals of both the assessee and the Revenue for statistical purposes, setting aside the Commissioner of Income-tax (Appeals) [CIT(A)]'s order and restoring all issues to the CIT(A) for fresh adjudication. The appeal of the Revenue regarding the order under section 154 was dismissed as infructuous. The Tribunal emphasized that the CIT(A) must independently adjudicate the issues without remanding them back to the Assessing Officer, adhering to the jurisdictional limits under section 251(1)(a) of the Income-tax Act. Case-Laws Income Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297177