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2023 (9) TMI 489 - CALCUTTA HIGH COURTScope and power vested upon the CIT(A) u/s 251(1)(a) - Power to remand back the case instead of adjudicating the issue himself - additions made in respect of the sundry creditors deleted - ITAT also did not consider the specific issue raised by the appellant (Assessee) - HELD THAT:- Commissioner could not have remanded the matter back to the AO after having decided the case in favour of the assessee in its entirety. Mmere use of the word “prima facie” could not make prima facie view as CIT(A) has discussed the matter elaborately taking into the consideration the factual position. Before Tribunal, the assessee had specifically raised the ground that the CIT(A) exceeded the limits of powers statutorily bestowed as per Section 251(1)(a) and grossly erred in law in restoring the case to the assessing officer for action in terms of the order dated 23.11.2011 passed by the CIT(A). Though, such a specific ground raised by the appellant before the Tribunal and noted by the Tribunal in paragraph 3 of the impugned order, this aspect has not been dealt with by the learned Tribunal. Admittedly, the revenue had not challenged the findings rendered by the CIT(A) which was in favour of the assessee. Substantial question of law decided in favor of assessee. - Decided in favour of assessee.
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