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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

TPA - CIT-(A) was not empowered to restore the issue to the file ...

Income Tax

August 12, 2017

TPA - CIT-(A) was not empowered to restore the issue to the file of the TPO for deciding afresh. He should have called for a remand report from the TPO and should have decided the issue after providing opportunity of being heard to the assessee. However, due to mistake on the part of the Ld. CIT-(A), the assessee cannot be allowed to suffer the justice

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