2025 (3) TMI 2140

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.... the Revenue : Shri Sandipkumar Salunke ORDER PER K.M. ROY, A.M. Captioned appeal by the assessee is emanating from the impugned order dated 04/11/2022, passed by the learned Commissioner of Income Tax (Appeals)-3, Nagpur, ["learned CIT(A)"], for the assessment year 2015-16. 2. This is a case of Third Member. 3. On account of cleavage of opinion between the Members constituting Divi....

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.... Accountant Member remanded the matter to the file of the learned CIT(A) on the ground that, instead of adjudicating the legal ground raised before the Learned Accountant Member, he dismissed the same as general in nature and, therefore, the Learned Accountant Member directed the learned CIT(A) to pass a speaking order on the issue of the legal ground raised before him. 5. On the other hand, th....

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....sment so as to wait for the final outcome of the substantive assessment. Learned Judicial Member accordingly dismissed the grounds raised by the Revenue on this issue. 6. The Hon'ble Vice President, Pune Zone, vide its order dated 08/01/2025, had given his decision as Third Member, which concludes as under:- "10. I have carefully perused the record and gone through the orders of both t....

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....aised by the Revenue or any Cross Objection by the assessee challenging the dismissal of the ground challenging the validity of re-assessment proceedings. Under these circumstances, I uphold the order of the Hon'ble Judicial Member. Accordingly the questions referred to me for adjudication are as under:- a) The order of Ld. CIT(A) does not violate the rigour of section 250(6) of the IT Ac....