CIT(A) Can Set Aside Assessment, Refer Case Back to AO for Tax Calculation: Jurisdiction Upheld.

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....Jurisdiction of CIT(A) - Power to set aside the assessment and refer the case back to the AO - What the AO has to do in the set aside proceedings is merely calculation of the tax for which the respondent can be treated as an “Assessee in default” - order of CIT(A) sustained - AT....