https://www.taxtmi.com/caselaws?id=772288 ITAT Hyderabad held that CIT(A) exceeded jurisdiction by setting aside assessment order under Section 143(3) read with Section 144C(3). The tribunal noted that the amended proviso to Section 251(1)(a) empowers CIT(A) to set aside assessments only for orders made under Section 144, not Section 143(3). Since the assessment was framed under Section 143(3) read with Section 144C(3), CIT(A) lacked authority to remand the matter. ITAT set aside CIT(A)'s order and restored the matter for re-adjudication within proper jurisdictional limits. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772288 ITAT Hyderabad held that CIT(A) exceeded jurisdiction by setting aside assessment order under Section 143(3) read with Section 144C(3). The tribunal noted that the amended proviso to Section 251(1)(a) empowers CIT(A) to set aside assessments only for orders made under Section 144, not Section 143(3). Since the assessment was framed under Section 143(3) read with Section 144C(3), CIT(A) lacked authority to remand the matter. ITAT set aside CIT(A)'s order and restored the matter for re-adjudication within proper jurisdictional limits. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772288