https://www.taxtmi.com/caselaws?id=783204 HC held that CIT(A), while exercising powers under s. 251, erred in remanding the matter to the AO without adjudicating the assessee's specific challenge that the reassessment under ss. 144/147 was invalid for want of notice under s. 143(2). CIT(A) was required to record a finding on whether such notice was issued and, if not, its legal effect, rather than delegating this issue to the AO. ITAT, in affirming the CIT(A)'s order without deciding this jurisdictional contention, also erred. HC set aside the orders of CIT(A) and ITAT and remanded the matter to CIT(A) for a fresh decision on the validity of the assessment. en-us Thu, 27 Nov 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783204 HC held that CIT(A), while exercising powers under s. 251, erred in remanding the matter to the AO without adjudicating the assessee's specific challenge that the reassessment under ss. 144/147 was invalid for want of notice under s. 143(2). CIT(A) was required to record a finding on whether such notice was issued and, if not, its legal effect, rather than delegating this issue to the AO. ITAT, in affirming the CIT(A)'s order without deciding this jurisdictional contention, also erred. HC set aside the orders of CIT(A) and ITAT and remanded the matter to CIT(A) for a fresh decision on the validity of the assessment. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783204