MEHBOOB KHAN, RAOSAR vs. ASSESSING OFFICER ASHOK NAGAR, ASHOK NAGAR
Facts
The assessee's case was reopened under Section 147 for A.Y. 2014-15 due to sale of properties below fair market value. The Assessing Officer made an addition of Rs. 33,50,000/-. The CIT(A) set aside the assessment order and remanded the matter back to the AO.
Held
The ITAT held that the CIT(A) erred in remanding the matter to the AO without adjudicating the legal grounds raised by the assessee, particularly regarding the validity of proceedings under Section 147. The ITAT followed the precedent set by the Delhi High Court in Akasaki Technology (P) Ltd.
Key Issues
Whether the CIT(A) can remand the matter to the AO without deciding the legal grounds raised by the assessee, such as the validity of reassessment proceedings under Section 147.
Sections Cited
Section 147, Section 148, Section 144B, Section 250, Section 251(1)(a), Section 50C
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA (SMC
Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH
PER: SUNIL KUMAR SINGH, J.M.
This appeal is directed against the impugned order dated 24.12.2025 passed in appeal No NFAC/2013-14/10120633 by the ld. Commissioner of Income Tax/NFAC (Delhi) [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2014-15, wherein ld CIT(A), set aside the assessment order and remanded the matter back to the file of ld assessing officer in exercise of powers vested in him vide proviso to section 251(1)(a) of the Act to frame the assessment order after verifying the computation of short term capital gain and after affording reasonable opportunity of hearing to the assessee.
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