https://www.taxtmi.com/caselaws?id=780054 ITAT held the CIT(A) erred in issuing a part order addressing only jurisdictional issues and leaving the assessee's merit grounds undecided. Noting s.250(6) is directory and s.251(1)(a) permits confirmation, reduction, enhancement or annulment, the tribunal found that where assessment was made u/s 143(3) the CIT(A) could not defer deciding merits pending finality on annulment. ITAT directed the CIT(A) to consider all grounds in the appeal and pass a single consolidated order disposing of the appeal accordingly; the appeal was disposed with these directions. en-us Thu, 09 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780054 ITAT held the CIT(A) erred in issuing a part order addressing only jurisdictional issues and leaving the assessee's merit grounds undecided. Noting s.250(6) is directory and s.251(1)(a) permits confirmation, reduction, enhancement or annulment, the tribunal found that where assessment was made u/s 143(3) the CIT(A) could not defer deciding merits pending finality on annulment. ITAT directed the CIT(A) to consider all grounds in the appeal and pass a single consolidated order disposing of the appeal accordingly; the appeal was disposed with these directions. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780054