https://www.taxtmi.com/caselaws?id=789747 The Commissioner (Appeals) lacked power to set aside a reassessment and remand it for de novo adjudication where the assessment was made under sections 143(3), 147 and 144B, not under section 144 of the Income-tax Act, 1961. The appellate power under section 251 to remand for fresh assessment was available only when the assessment order was passed under section 144, and that jurisdictional condition was absent here. The remand orders were therefore unsustainable, and the Commissioner (Appeals) was required to decide the appeals on merits; the assessee succeeded. en-us Thu, 12 Feb 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789747 The Commissioner (Appeals) lacked power to set aside a reassessment and remand it for de novo adjudication where the assessment was made under sections 143(3), 147 and 144B, not under section 144 of the Income-tax Act, 1961. The appellate power under section 251 to remand for fresh assessment was available only when the assessment order was passed under section 144, and that jurisdictional condition was absent here. The remand orders were therefore unsustainable, and the Commissioner (Appeals) was required to decide the appeals on merits; the assessee succeeded. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789747