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
Also reported as
67 Taxmann 269
Sections most often in play
Issues it is cited on
Judgments citing CIT v. Assam Travels Shipping Service
Showing 1–20 of 47 · Page 1 of 3