Power of CIT(A) in exercising power u/s 250(4) to accept remand ...

Income Tax

September 19, 2020

Power of CIT(A) in exercising power u/s 250(4) to accept remand report with regard to income as well as claim of expenditure made by assessee - if the Remand Report is accepted with regard to long term capital gains, then addition as income from other sources and income from other sources is also accepted, therefore, the question of law framed in this regard namely, substantial questions of law No.3, 4, 5 and 8 do not arise for consideration in this appeal - HC

View Source

← Previous Next →

Power of CIT(A) in exercising power u/s 250(4) to accept remand ...

Income Tax

September 19, 2020

You may also like:

Remand order - Remand is not a power to be exercised in a routine manner and should be used sparingly as an exception only when the facts warranted such course of action - HC

Revision u/s 263 - non consideration of the provisions of Section 40(a)(i-a) in respect of land development expenses - the CIT had proceeded to remand the matter back to...

Jurisdiction of CIT(A) to make a reference to DVO to determine the FMV of the property - The Revenue insists that the power is being exercised only under Section 250(4)...

Reference to the DVO does not become invalid on the completion of the assessment proceedings before the receipt of the valuation report and that after the receipt of the...

CBDT issues clarification regarding requirement for furnishing of Country-by Country report under section 286(4) of IT Act, 1961

Remand orders - remand is not a power to be exercised in a routine manner and should be used fairingly as an exception only when the facts warranted such course of...

CENVAT Credit - catering services – The effect of providing canteen within the factory is same whether the number of employees is more than 250 or less than 250 - stay...

Ex-parte order passed by CIT-A - Non speaking order - The exercise of the “right to be heard at the hearing of the appeal” by “the appellant, either in person or by an...

Validity of the order of the CIT(A) - Non admission of additional evidence - It is indeed the sacrosanct obligation of the first appellate authority to have ensured that...

Power of CIT(A) to dismiss appeals ex-parte - penalty u/s 271(1)(c) - Section 250(6) mandates the CIT(A) to decide the appeals on merits and not to dismiss them in...

Quick Updates: