2023 (1) TMI 1399

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....d by the assessee, pertaining to Assessment Year 2017-18, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-4, Surat [in short 'ld. CIT(A)'], in Appeal No. CIT(A), Surat-4/10175/2019-20 dated 14.06.2022, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') dat....

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.... back to the file of the lower authorities. He also stated that basic facts were not examined by Assessing Officer, hence matter may be restored to the file of Assessing Officer. 4. Considering the above facts, we note that assessee could not plead his case successfully before the ld. CIT(A). We also note that Ld. CIT(A) did not pass the order as per the mandate of previous of section 250(6) of t....