CIT v. Assam Travels Shipping Service

199 ITR 1Supreme Court of India1993#2517 most cited

What is CIT v. Assam Travels Shipping Service authority for?

The Income Tax Appellate Tribunal (ITAT) possesses the power to remand or remit matters back to the authorities below in appropriate cases.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Assam Travels Shipping Service · 199 ITR 1 SC · ITAT power to remand · Income Tax Appellate Tribunal remit · remand to lower authorities · appellate powers ITAT · appropriate cases remand · Income Tax Act appeals · Section 153A · Section 148

Issues it is cited on

Judgments citing CIT v. Assam Travels Shipping Service

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