Income Tax Appellate Tribunal Case No. 1863/CHANDI/2025

Parties Involved

Facts Summary

The appeal by the revenue for the Assessment Year 2017-18 arises out of an order of the learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 09-10-2025. The assessment was framed by the Assessing Officer [AO] on a best judgment basis under sections 147 and 144 of the Act on 15-05-2023. The AO made an addition of cash deposit for Rs.126.46 Lacs. The CIT(A) exercised remand power under section 251(1)(a) and directed the AO to make a fresh assessment after granting an opportunity of hearing to the assessee. The revenue is aggrieved and has filed a further appeal before the tribunal.…

Legal Issues

• 1. Exercise of remand power by CIT(A)

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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