Hello Friends,
Tell me
whether in the Income Tax Act, The CIT (A) has power to cancel/set aside the assessment and refer back to AO for making fresh assessment OR not ??
Suraj Agarwal (Self Practitioner in Income Tax & GST) (782 Points)
23 April 2013Hello Friends,
Tell me
whether in the Income Tax Act, The CIT (A) has power to cancel/set aside the assessment and refer back to AO for making fresh assessment OR not ??
Member
(Management)
(325 Points)
Replied 24 April 2013
No, he can only restore the matter back for verification.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)