Rule 28 - Remand of the case by the Tribunal - Income-tax (Appellate Tribunal) Rules, 1963

Remand of the case by the Tribunal. 28. Where the Tribunal is of the opinion that the case should be remanded, it may remand it to the authority from whose order the appeal has been preferred or to the 1 [ Assessing Officer ] , with such directions as the Tribunal may think fit. ******* Notes 1. Substituted vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 before it was read as Income-tax Officer