https://www.taxtmi.com/caselaws?id=798355 An assessment framed under Section 147 read with Section 144C(3) is not a best judgment assessment under Section 144. Consequently, the proviso to Section 251(1)(a) does not permit the appellate authority to set aside that assessment and remit it for fresh assessment. The appellate authority must decide the grounds of appeal on merits through a speaking order, after providing reasonable opportunity to both parties and complying with Rule 46A where applicable. A remand order issued without merit-based adjudication must be set aside, with the appeal restored for adjudication on the grounds raised. en-us Wed, 02 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798355 An assessment framed under Section 147 read with Section 144C(3) is not a best judgment assessment under Section 144. Consequently, the proviso to Section 251(1)(a) does not permit the appellate authority to set aside that assessment and remit it for fresh assessment. The appellate authority must decide the grounds of appeal on merits through a speaking order, after providing reasonable opportunity to both parties and complying with Rule 46A where applicable. A remand order issued without merit-based adjudication must be set aside, with the appeal restored for adjudication on the grounds raised. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798355