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2017 (12) TMI 1399 - AT - Income TaxReopening of assessment - CIT(A) has only adjudicated the issue of reopening and has not adjudicated the issue on merits - Held that:- We find that the grounds raised on merits were duly raised before the ld. CIT(A), but he has not adjudicated the same. Higher courts have held that lower authorities should adjudicate on all the aspects appealed before them and complete their order for proper appreciation of the issues at the higher appellate level. Hence, we are of the opinion that the ld. CIT(A) needs to adjudicate on the merits of the issues raised before him in order to make his appellate order complete. Accordingly, we remit the issue on merits raised in the cross objection by the assessee which were also before the file of ld. CIT(A) to the file of ld. CIT(A). The ld. CIT(A) is directed to consider the issue on merits and pass a speaking order on the same
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