https://www.taxtmi.com/caselaws?id=780620 ITAT, Patna upheld the CIT(A)'s order setting aside an assessment made u/s 144 and remitting the matter to the AO for fresh assessment under the proviso to s.251(1)(a) (w.e.f. 01.10.2024). The CIT(A) found the assessee failed to produce concrete documentary evidence during assessment, limiting appellate review, and therefore validly exercised power to set aside the s.144 order. ITAT found no infirmity in the CIT(A) order and dismissed the assessee's grounds of appeal. en-us Wed, 20 Aug 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780620 ITAT, Patna upheld the CIT(A)'s order setting aside an assessment made u/s 144 and remitting the matter to the AO for fresh assessment under the proviso to s.251(1)(a) (w.e.f. 01.10.2024). The CIT(A) found the assessee failed to produce concrete documentary evidence during assessment, limiting appellate review, and therefore validly exercised power to set aside the s.144 order. ITAT found no infirmity in the CIT(A) order and dismissed the assessee's grounds of appeal. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780620