https://www.taxtmi.com/caselaws?id=442867 The Court allowed the appeal, ruling in favor of the assessee. It determined that the Commissioner of Income Tax (Appeals) exceeded statutory powers by remanding the matter back to the assessing officer, as the power to do so was removed by the Finance Act, 2001. The Court also found the Tribunal erred in its decision by not addressing the appellant's specific concerns regarding the Commissioner's actions. Consequently, the Court set aside both the Commissioner's remand order and the Tribunal's decision, disposing of the application in favor of the assessee. en-us Wed, 02 Aug 2023 00:00:00 +0530 Mon, 30 Oct 2023 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442867 The Court allowed the appeal, ruling in favor of the assessee. It determined that the Commissioner of Income Tax (Appeals) exceeded statutory powers by remanding the matter back to the assessing officer, as the power to do so was removed by the Finance Act, 2001. The Court also found the Tribunal erred in its decision by not addressing the appellant's specific concerns regarding the Commissioner's actions. Consequently, the Court set aside both the Commissioner's remand order and the Tribunal's decision, disposing of the application in favor of the assessee. Case-Laws Income Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442867