https://www.taxtmi.com/caselaws?id=766596 HC set aside ITAT's remand order directing matter back to CIT(A) for deciding legal issues under Rule 27. Court held ITAT's approach improper as tribunal had already concluded no dispute existed regarding legal issues and assessee's Rule 27 ground. Rather than creating additional appeal rounds by remanding to CIT(A), ITAT should have decided the matter on merits itself. HC remitted case back to ITAT with directions to decide the grounds directly instead of further remand. en-us Thu, 06 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766596 HC set aside ITAT's remand order directing matter back to CIT(A) for deciding legal issues under Rule 27. Court held ITAT's approach improper as tribunal had already concluded no dispute existed regarding legal issues and assessee's Rule 27 ground. Rather than creating additional appeal rounds by remanding to CIT(A), ITAT should have decided the matter on merits itself. HC remitted case back to ITAT with directions to decide the grounds directly instead of further remand. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766596