AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2023 (1) TMI 1399
X X X X Extracts X X X X
X X X X Extracts X X X X
....L. SAINI, AM: The Captioned appeal filed 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t have any objection if the matter is remitted 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 pe....