IN CASE CIT(A) RESTORE BACK THE MATTER TO ITO AGAIN, ITO ISSUE ORDER AGAINST ASSESSE. ASSESSEE GOES AGAIN APPEAL. THEN QUESTION IS FORM NO. 35 - WHICH SECTION SHOULD MENTION AGAINST - "UNDER WHICH SEC. AO PASSED THE ORDER". WHETHER IT SHOULD BE UNDER 250 OR 143(3).?
2 Replies
Aditya Maheshwari
(CA in Practice)
(35867 Points)
Replied 28 April 2010
W. e. f. 01.06.2001 the CIT(A) cannot restore the matter to the ITO.
Also if you want to file an appeal the ITO must have mentioned under which section he has passed the assessment order in the order itself. So quote that section only.
Amir
(Learner)
(4016 Points)
Replied 28 April 2010
Dear Ameet,
Aditya sir is right now CIT(A) cant refer case back to AO.
However just for information, In this case AO's order will always be under 143(3)
Sec 250 is the order of CIT(A) under which AO had received an instruction to pass another order.
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