DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. WEBTECH INTERNATIONAL LTD., KOLKATA

This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)-3, Noida’s order dated 20.11.2024 passed in case no. CIT(A), Kanpur- 4/11294/2018-19, involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

It emerges at the outset during the course of hearing that what all the learned lower appellate authority has done is to “set aside” the assessee’s lower appeal back to the Assessing Officer; in light of the amended Section 251(1)(a) Proviso inserted by the Finance Act, 2024 w.e.f. 01.10.2024; back to the Assessing Officer since the latter had framed his best judgment assessment on 26.09.2021 u/s 144 of the Act. That being the case, we see neither any illegality nor infirmity; as the case may be, in the learned CIT(A)’s set aside directions sought to be challenged at the Revenue’s behest in the peculiar facts involved herein. It’s instant sole substantive grievance is hereby accordingly rejected.