https://www.taxtmi.com/caselaws?id=775730 The ITAT Hyderabad held that the CIT(A) erred in summarily setting aside the best judgment assessment orders passed u/s 144 and referring the matter back to the AO without adjudicating on the specific jurisdictional ground raised by the assessee. The proviso to Section 251(1) does not mandate automatic setting aside of assessments framed u/s 144. The tribunal set aside the CIT(A)'s order and restored the matter to him with directions to decide the specific ground challenging the AO's jurisdiction for reassessment u/s 147 r.w.s 144 r.w.s 144B. The tribunal refrained from addressing the substantive issues, leaving them open for fresh consideration. en-us Mon, 07 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775730 The ITAT Hyderabad held that the CIT(A) erred in summarily setting aside the best judgment assessment orders passed u/s 144 and referring the matter back to the AO without adjudicating on the specific jurisdictional ground raised by the assessee. The proviso to Section 251(1) does not mandate automatic setting aside of assessments framed u/s 144. The tribunal set aside the CIT(A)'s order and restored the matter to him with directions to decide the specific ground challenging the AO's jurisdiction for reassessment u/s 147 r.w.s 144 r.w.s 144B. The tribunal refrained from addressing the substantive issues, leaving them open for fresh consideration. Case-Laws Income Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775730