https://www.taxtmi.com/caselaws?id=464563 ITAT set aside the CIT(A)'s order which had remitted and directed assessment of interest on short-term deposits and government securities as "income from other sources," holding the CIT(A) exceeded jurisdiction under section 251. ITAT held the CIT(A) should have sought a remand report from the AO to verify receipts and determine eligibility for deduction under section 80P, not order fresh assessment. The matter is restored to the file of the CIT(A) to decide afresh after obtaining the AO's remand report. en-us Wed, 06 Aug 2014 00:00:00 +0530 Tue, 04 Nov 2025 20:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464563 ITAT set aside the CIT(A)'s order which had remitted and directed assessment of interest on short-term deposits and government securities as "income from other sources," holding the CIT(A) exceeded jurisdiction under section 251. ITAT held the CIT(A) should have sought a remand report from the AO to verify receipts and determine eligibility for deduction under section 80P, not order fresh assessment. The matter is restored to the file of the CIT(A) to decide afresh after obtaining the AO's remand report. Case-Laws Income Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464563