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2019 (6) TMI 372 - AT - Income TaxRectification of mistake - restoration of matter back for reconsideration - HELD THAT:- The directions are contradictory and it is not clear whether the matter is restored back to the file of the CIT(A) or to the AO. When this fact was pointed out to the learned Counsel, he fairly agreed. We noted that there is mistake apparent from the record in the order of the Tribunal and matter is actually restored back to the file of the AO. We direct the AO to reframe the assessment after allowing reasonable opportunity of being heard to the assessee. In the result, MA of the Revenue is allowed
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